Rev. & Tax. Code, § 17074 · Article 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

Rev. & Tax. Code, § 17074

Verbatim from the official edition

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

Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.

Notes and commentary — not statutory text

History

Amended by Stats. 1999, Ch. 987, Sec. 9. 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=17074.
Text hash: sha256 c1d93ac76f28cf0fc182886ac69c8d12144a11bdd94afb0cb0b22469d2e8994b
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

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.