DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc. 17071-17078

§ 17071

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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