{"data":{"id":"us-ca/rtc-17083","jurisdiction":"us-ca","citation":"RTC § 17083","heading":"","body":"Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"25fa1f8cff1cb3629196c75f6c147cbcf66466d1db6d23843ce3af069adbef89","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17082","next":"us-ca/rtc-17085"},"notice":"GroundRules: Original legal text. Not legal advice."}