{"data":{"id":"us-ca/rtc-17131","jurisdiction":"us-ca","citation":"RTC § 17131","heading":"","body":"Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.","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 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"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":"415e9b8edbf8161af4c252a5871a598969f36080ebd17d69d682b6d0dd93b8c9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17091","next":"us-ca/rtc-17131.1"},"notice":"GroundRules: Original legal text. Not legal advice."}