Revenue and Taxation Code § 17081
‹ § 17078§ 17082 ›Open in browserleginfo ↗17081.
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.
(Amended by Stats. 1993, Ch. 873, Sec. 5. Effective October 6, 1993.)