Cal. Rev. & Tax. Code § 17131

Current through the 2023 Legislative Session.

Section 17131 - Applicability of Part II of Subchapter B of Chapter 1 of Subtitle A of IRC

Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 17131

Amended by Stats 2005 ch 691 (AB 115),s 7, eff. 1/1/2006

Amended by Stats 2002 ch 690 (AB 2670),s 1, eff. 9/18/2002.

Amended by Stats 2002 ch 807 (SB 219),s 1, eff. 9/22/2002.