Rev. & Tax. Code, § 17146 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17146

Verbatim from the official edition

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

The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 1983, Ch. 488, Sec. 26. Effective July 28, 1983.

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=17146.
Text hash: sha256 0780c385a8b3049a7f0cbd6bb34f48e4ce75069eda5dc3379ddb7c2697b596d3
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.