Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17072 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Cal. Rev. & Tax. Code § 17072
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 17072 — 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.
(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.
(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.
(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.