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DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 3. Items Specifically Excluded from Gross Income 17131-17158.5

§ 17144.5

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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California Revenue and Taxation Code

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