Revenue and Taxation Code § 17081

ARTICLE 2. Items Specifically Included in Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17081Official source ↗

Amended by Stats. 1993, Ch. 873, Sec. 5. Effective October 6, 1993.

Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply, except as otherwise provided.