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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 10
  6. Chap. 3

Chapter 3
Computation of Taxable Income

Articles

1
Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.
Sections 17071–17078
2
Items Specifically Included in Gross Income
Sections 17081–17090
3
Items Specifically Excluded from Gross Income
Sections 17131–17158.3
6
Deductions
Sections 17201–17299.9
9
Special Rules for Nonresidents and Part-year Residents
Sections 17301–17307
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_10,_chapter_3

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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