BlackletterCalifornia law

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 ↗

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.