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Revenue and Taxation Code § 17075

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

Current as of September 28, 2026Rev. & Tax. Code, § 17075Official source ↗Ask about this

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

Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.