Revenue and Taxation Code section 17131

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.

Source: Section 17131, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17131. (updated Oct. 7, 2005; accessed Jun. 23, 2025).

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Jun. 23, 2025

§ 17131's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17131

Original Source: Section 17131, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17131. (last accessed May 12, 2025).