Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 6. Gross Income [24271 - 24329]
( Chapter 6 added by Stats. 1955, Ch. 938. ) ARTICLE 3. Other Exclusions [24320 - 24329]
( Article 3 added by Stats. 1969, Ch. 1191. ) 24329.
Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.
(Added by Stats. 2010, Ch. 14, Sec. 66. (SB 401) Effective January 1, 2011.)