Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17132.8 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17132.8
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), gross income shall not include any amount received from the Virginia Polytechnic Institute and State University, out of amounts transferred from the Hokie Spirit Memorial Fund…
Citator
Cal. Rev. & Tax. Code § 17132.8 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
(a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), gross income shall not include any amount received from the Virginia Polytechnic Institute and State University, out of amounts transferred from the Hokie Spirit Memorial Fund established by the Virginia Tech Foundation, an organization organized and operated as described in Section 501(c)(3) of the Internal Revenue Code, if that amount is paid on account of the events on April 16, 2007, at that university.
(b) This section shall apply without regard to taxable year.