California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24271
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
# (b)
A distributive share of partnership gross income shall be determined in accordance with Part 10 (commencing with Section 17001).
# (c)
Income from an interest in an estate or trust shall be determined in accordance with Part 10 (commencing with Section 17001).
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