Cal. Rev. & Tax. Code § 17081

Current through the 2023 Legislative Session.

Section 17081 - Applicability of Part II of Subchapter B of Chapter 1 of Subtitle A of IRC

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.

Ca. Rev. and Tax. Code § 17081

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