Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17091 — Items Specifically Included in Gross Income
Cal. Rev. & Tax. Code § 17091
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-09-14
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 71 of the Internal Revenue Code, relating to alimony and separate maintenance payments, as it read on January 1, 2015, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 17091 — Items Specifically Included in Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 71 of the Internal Revenue Code, relating to alimony and separate maintenance payments, as it read on January 1, 2015, shall apply, except as otherwise provided.
(b) Subdivision (a) shall not apply for any divorce or separation instrument executed after December 31, 2025, or for any divorce or separation instrument executed on or before December 31, 2025, and modified after that date, if the modification expressly provides that the amendments made by this subdivision apply to such modification.