Rev. & Tax. Code, § 24271 · Article 1. Definitions
Rev. & Tax. Code, § 24271
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
(b) A distributive share of partnership gross income shall be determined in accordance with Part 10 (commencing with Section 17001).
(c) Income from an interest in an estate or trust shall be determined in accordance with Part 10 (commencing with Section 17001).
Notes and commentary — not statutory text
History
Amended by Stats. 1993, Ch. 877, Sec. 41. Effective October 6, 1993.
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=24271.
- Text hash
- sha256 7d682332a62c0826dc8f74853ae13f265778ede16f3f2a1134171842a1a288b7
- 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
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