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Earlier editions: 2020-112018-112026-09

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

§ 17131

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

Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.

(Amended by Stats. 2005, Ch. 691, Sec. 7. Effective October 7, 2005.)

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California Revenue and Taxation Code

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