California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 3. Computation of Taxable Income |
ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc. |
Section 17071.
Latest version.
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Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.)