{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17081","citation":"Rev. & Tax. Code, § 17081","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-2"}],"history":"Amended by Stats. 1993, Ch. 873, Sec. 5.   Effective October 6, 1993.","effective":"1993-10-06","html":"<p>Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply, except as otherwise provided.</p>","text":"Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-included-in-gross-income-17081","source":"California Legislative Information bulk export (pubinfo)"}