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Revenue and Taxation Code § 17071

ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

Current as of September 28, 2026Rev. & Tax. Code, § 17071Official source ↗Ask about this

Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.

Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.