Revenue and Taxation Code § 17146

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17146Official source ↗

Repealed and added by Stats. 1983, Ch. 488, Sec. 26. Effective July 28, 1983.

The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.