Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17134 — Items Specifically Excluded from Gross Income

Cal. Rev. & Tax. Code § 17134

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1997-08-05
Current through
Nov 2, 2026 (California Legislative Counsel)

Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section 108(f)(2) of the Internal Revenue Code, and Section 108(f)(1) shall apply to any discharge of the loan that is made in connection with the…

Citator

Cal. Rev. & Tax. Code § 17134 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.

Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section 108(f)(2) of the Internal Revenue Code, and Section 108(f)(1) shall apply to any discharge of the loan that is made in connection with the borrower’s performance of services for the California State University.