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

Article 1 repealed and added by Stats. 1983, Ch. 488, Sec. 22.

§§ 17071–17078 · 9 sections

• § 17071 Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
• § 17072 (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided. (b) Section 62(a)(2)(D) of…
• § 17073 (a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided. (b) The deduction allowed by…
• § 17073.5 (a) A taxpayer may elect to take a standard deduction as follows: (1) In the case of a taxpayer, other than a head of a household or a surviving spouse (as…
• § 17074 Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.
• § 17075 Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.
• § 17076 (a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided.…
• § 17077 Section 68 of the Internal Revenue Code, relating to overall limitation on itemized deductions, shall apply, except as otherwise provided. (a) “Six percent”…
• § 17078 (a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided. (b)…