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.
Cal. Rev. & Tax. Code § 17131
Items Specifically Excluded from Gross Income
Applied in 1 court decision — leading case 58 Cal. 4th 329 - Beeman v. Anthem Prescription Management, LLC (2013)
Most recently applied in 58 Cal. 4th 329 - Beeman v. Anthem Prescription Management, LLC (December 2013)
Amended by Stats. 2005, Ch. 691, 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.