California Revenue and Taxation Code ARTICLE 2 - Items Specifically Included in Gross Income

  • Section 17081.
    Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross...
  • Section 17083.
    Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.(Amended by Stats. 1999, Ch. 987, Sec. 14. Effective October 10, 1999.)
  • Section 17085.
    Section 72 of the Internal Revenue Code, relating to annuities, certain proceeds of endowment and life insurance contracts, is modified as follows:(a) The amendments and transitional...
  • Section 17085.7.
    (a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan,...
  • Section 17086.
    (a) Noncash patronage allocations from farmers’ cooperative and mutual associations (whether paid in capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice...
  • Section 17087.
    (a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.(b) Section 72(r) of the Internal Revenue...
  • Section 17087.5.
    Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of “S corporations” and their shareholders, shall apply,...
  • Section 17087.6.
    If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into...
  • Section 17088.
    (a) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall apply,...
  • Section 17088.3.
    (a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marine capital construction funds, shall apply, except as otherwise provided.(b) Section 7518(d)(2)(C)...
  • Section 17090.
    Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from...

Last modified: October 22, 2018