Revenue and Taxation Code § 23049.1

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23049.1Official source ↗

Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.

Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.