DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24329›ARTICLE 1. Definitions 24271-24276

§ 24272

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

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