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Revenue and Taxation Code

Article 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip) edition. Published by Legislative Counsel of California.

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.