Revenue and Taxation Code § 23049.1

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23049.1Official source ↗Ask about this

Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.

Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.