Rev. & Tax. Code, § 17072 · Article 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Rev. & Tax. Code, § 17072
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.
(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.
(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.
Notes and commentary — not statutory text
History
Amended by Stats. 2010, Ch. 14, Sec. 9. (SB 401) Effective January 1, 2011.
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§ionNum=17072.
- Text hash
- sha256 70d41bebef31362df5907d99d334d797e3e892d2ef45967fd8e182df68cd7d13
- 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 8 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 17072. Each shows the citation as that text prints it.
Health and Safety Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 17024.5Printed as Section 17072
- Rev. & Tax. Code, § 17073.5Printed as Section 17072
- Rev. & Tax. Code, § 17208.1Printed as Section 17072
- Rev. & Tax. Code, § 17301.4Printed as Section 17072
- Rev. & Tax. Code, § 20503Printed as Section 17072
- Rev. & Tax. Code, § 20803Printed as Section 17072
- Rev. & Tax. Code, § 61000Printed as Section 17072
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.