Rev. & Tax. Code, § 23049.1 · Article 2. Definitions

Rev. & Tax. Code, § 23049.1

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 the definition of ordinary income, shall apply.

Notes and commentary — not statutory text

History

Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.

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=23049.1.
Text hash: sha256 67541cba562ff14692600c5dbe672653a511267ddf92769ad2414577a4aa56e9
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.