Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24271 — Definitions
Cal. Rev. & Tax. Code § 24271
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 24271 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
(b) A distributive share of partnership gross income shall be determined in accordance with Part 10 (commencing with Section 17001).
(c) Income from an interest in an estate or trust shall be determined in accordance with Part 10 (commencing with Section 17001).