Cal. Rev. & Tax. Code § 17042

Current through the 2023 Legislative Session.

Section 17042 - Applicability of IRC Section 2(b) and (c)

Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 17042

Amended by Stats. 1993, Ch. 877, Sec. 9. Effective October 6, 1993.