Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 17071
Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Applied in 1 court decision — leading case Scheppers v. Scheppers (2001)
Most recently applied in Scheppers v. Scheppers (January 2001)
Amended by Stats. 1999, Ch. 987, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.