Rev. & Tax. Code, § 17071 · Article 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

Rev. & Tax. Code, § 17071

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.

Notes and commentary — not statutory text

History

Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17071.
Text hash: sha256 6b9ef225571aa627800b5e2e1b723fa1ca3a652a4ddad1b0303d4292729f5301
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 3 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 17071. Each shows the citation as that text prints it.

Government Code

Revenue and Taxation Code

Rev. & Tax. Code, § 53001Printed as Sections 17071 and 24271

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.