{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17146","citation":"Rev. & Tax. Code, § 17146","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17158.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-3"}],"history":"Repealed and added by Stats. 1983, Ch. 488, Sec. 26.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.</p>","text":"The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17146","source":"California Legislative Information bulk export (pubinfo)"}