Home › California › CA RTC › … Division 2 — Other Taxes › Part 10 — Personal Income Tax › Chapter 3 — Computation of Taxable Income › Article 3 — Items Specifically Excluded from Gross Income › Cal. Rev. & Tax. Code § 17131
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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.
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