California Revenue and Taxation Code ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc

• Section 17071.
  Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.(Amended by Stats. 1999, Ch. 987, Sec. 7....
• Section 17072.
  (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code,...
• Section 17073.
  (a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided.(b) The deduction allowed by Section 17208.1, relating to...
• Section 17073.5.
  (a) A taxpayer may elect to take a standard deduction as follows:(1) In the case of a taxpayer, other than a head of a household or a...
• Section 17074.
  Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.(Amended by Stats. 1999, Ch. 987, Sec. 9....
• Section 17075.
  Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.(Amended by Stats. 1999, Ch. 987, Sec. 10....
• Section 17076.
  (a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided.(b) A deduction allowable under...
• Section 17077.
  Section 68 of the Internal Revenue Code, relating to overall limitation on itemized deductions, shall apply, except as otherwise provided.(a) “Six percent” shall be substituted for...
• Section 17078.
  (a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided.(b) Section 988(a)(3) of the Internal...

Last modified: October 22, 2018