California Statutes
§ 24271. — 24271. (Amended by Stats. 1993, Ch. 877, Sec. 41.)
California § 24271.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 24271. (24271. (Amended by Stats. 1993, Ch. 877, Sec. 41.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 24271. (2026).
Text
(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).
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Stats. 1993, Ch. 877, Sec. 41. Effective October 6, 1993.
Cite This Page — Counsel Stack
Bluebook (online)
California § 24271., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24271..