California Revenue and Taxation Code

§ 17071

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17071 Effective Oct 10, 1999Div. 2 · Part 10 · Ch. 3 · Art. 1

Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.