Cal. Rev. & Tax. Code § 17071

Current through the 2023 Legislative Session.

Section 17071 - Applicability of IRC Section 61

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

Ca. Rev. and Tax. Code § 17071

Amended 10/10/1999 (Bill Number: SB 1229) (Chapter 987).