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( Chapter 3 repealed and added by Stats. 1955, Ch. 939.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 2. Items Specifically Included in Gross Income [17081 - 17090]
( Article 2 repealed and added by Stats. 1983, Ch. 488, Sec. 24. ) 17081.
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.)