Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 3. Computation of Taxable Income [17071 - 17307]
( Chapter 3 repealed and added by Stats. 1955, Ch. 939. ) ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc. [17071 - 17078]
( Article 1 repealed and added by Stats. 1983, Ch. 488, Sec. 22. ) 17075.
Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 10. Effective October 10, 1999.)