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Revenue and Taxation Code § 17074

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

Current as of September 28, 2026Rev. & Tax. Code, § 17074Official source ↗Ask about this

Amended by Stats. 1999, Ch. 987, Sec. 9. Effective October 10, 1999.

Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.