DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24330›ARTICLE 1. Definitions 24271-24276
§ 24272
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
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.
(Amended by Stats. 1984, Ch. 193, Sec. 126.)
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