California Revenue and Taxation Code 17081 – Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal …
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Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 873, Sec. 5. Effective October 6, 1993.)