Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 17074
Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Amended by Stats. 1999, Ch. 987, 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.