{"data":{"id":"us-ca/rtc-17954","jurisdiction":"us-ca","citation":"RTC § 17954","heading":"","body":"For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 11. Gross Income of Nonresidents [17951. - 17955.]"],"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":"e067e84808b221139e64d8e2b5d1338ab76b4d8bdd33574b5112dfb7097be592","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17953","next":"us-ca/rtc-17955"},"notice":"GroundRules: Original legal text. Not legal advice."}