BlackletterCalifornia law

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 ↗

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.