Cal. Rev. & Tax. Code § 17087

Current through the 2023 Legislative Session.

Section 17087 - IRC Section 86 not applicable

(a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.

(b) Section 72(r) of the Internal Revenue Code, relating to Tier 2 Railroad Retirement Benefits, shall not apply.

(c) Section 105(h) of the Internal Revenue Code, relating to sick pay under the Railroad Unemployment Insurance Act, shall not apply.

Ca. Rev. and Tax. Code § 17087

Amended 10/10/1999 (Bill Number: SB 1229) (Chapter 987).