California Statutes
§ 17071. — 17071. (Amended by Stats. 1999, Ch. 987, Sec. 7.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 3. CHAPTER 3. Computation of Taxable Income·Art. 1. ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
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California § 17071. (17071. (Amended by Stats. 1999, Ch. 987, Sec. 7.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.