Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17087 — Items Specifically Included in Gross Income

Cal. Rev. & Tax. Code § 17087

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

(a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.

Citator

Cal. Rev. & Tax. Code § 17087 — Items Specifically Included in Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.

(b) Section 72(r) of the Internal Revenue Code, relating to Tier 2 Railroad Retirement Benefits, shall not apply.

(c) Section 105(h) of the Internal Revenue Code, relating to sick pay under the Railroad Unemployment Insurance Act, shall not apply.