{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17131","citation":"Rev. & Tax. Code, § 17131","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 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-3"}],"history":"Amended by Stats. 2005, Ch. 691, Sec. 7.   Effective October 7, 2005.","effective":"2005-10-07","html":"<p>Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.</p>","text":"Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17131","source":"California Legislative Information bulk export (pubinfo)"}