Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17071 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

Cal. Rev. & Tax. Code § 17071

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1999-10-10
Current through
Nov 2, 2026 (California Legislative Counsel)

Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.

Citator

Cal. Rev. & Tax. Code § 17071 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc. is in force in the current edition of the Code, and nothing recorded condemns it.

Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.