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.
Cal. Rev. & Tax. Code § 17042
Imposition of Tax
Applied in 1 court decision — leading case 234 Cal. App. 4th 275 - City of Los Angeles v. Superior Court of Los Angeles County (2015)
Most recently applied in 234 Cal. App. 4th 275 - City of Los Angeles v. Superior Court of Los Angeles County (February 2015)
Amended by Stats. 1993, Ch. 877, Sec. 9
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.