{"data":{"id":"us-ca/rtc-24272","jurisdiction":"us-ca","citation":"RTC § 24272","heading":"","body":"For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), “gross income” includes all interest received from federal, state, municipal or other bonds.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 6. Gross Income [24271. - 24329.]","ARTICLE 1. Definitions [24271. - 24276.]"],"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":"fe07075c4b07775ead54214c507528f4f1112b290d94ec01dd372175ad57c88e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24271","next":"us-ca/rtc-24272.2"},"notice":"GroundRules: Original legal text. Not legal advice."}