California Statutes
§ 24271. — 24271. (Amended by Stats. 1993, Ch. 877, Sec. 41.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 6. CHAPTER 6. Gross Income·Art. 1. ARTICLE 1. Definitions
(a)Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
(b)A distributive share of partnership gross income shall be determined in accordance with Part 10 (commencing with Section 17001).
(c)Income from an interest in an estate or trust shall be determined in accordance with Part 10 (commencing with Section 17001).
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California § 24271. (24271. (Amended by Stats. 1993, Ch. 877, Sec. 41.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1993, Ch. 877, Sec. 41. Effective October 6, 1993.