Revenue and Taxation Code section 17026

This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.

Source: Section 17026, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17026. (updated Jan. 1, 2020; accessed Oct. 13, 2025).

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Verified:
Oct. 13, 2025

§ 17026's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17026

Original Source: Section 17026, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17026. (last accessed May 12, 2025).