California Legal Codes and Statutes

Part 10 - PERSONAL INCOME TAX

California Revenue and Taxation Code — §§ 17001-18181

Chapter 1 - General Provisions and Definitions
§§ 17001-17039.5
Chapter 2 - Imposition of Tax
§§ 17041-17061
Chapter 2.1 - Alternative Minimum Tax
§§ 17062-17063
Chapter 2.6 - Special Tax Credit
Chapter 3 - Computation of Taxable Income
§§ 17071-17307
Article 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
§§ 17071-17078
Article 2 - Items Specifically Included in Gross Income
§§ 17081-17091
Article 3 - Items Specifically Excluded from Gross Income
§§ 17131-17158.5
Article 6 - Deductions
§§ 17201-17299.9
Part - Special Rules for Nonresidents and Part-Year Residents
§§ 17301-17307
Chapter 4 - Corporate Distributions and Adjustments
§§ 17321-17324
Chapter 5 - Deferred Compensation
§§ 17501-17510
Chapter 6 - Accounting Periods and Methods of Accounting
§§ 17551-17570
Chapter 7 - Exempt Trusts and Common Trust Funds
§§ 17631-17677
Article 1 - General Rule
§§ 17631-17640
Article 2 - Taxation of Business Income of Certain Exempt Organizations
§§ 17651
Article 3 - Common Trust Funds
§§ 17671-17677
Chapter 8 - Natural Resources
§§ 17681
Chapter 9 - Estates, Trusts, Beneficiaries, and Decedents
§§ 17731-17779
Chapter 10 - Partners and Partnerships
§§ 17851-17865
Chapter 10.5 - Tax on Limited Partnerships
§§ 17935-17937
Chapter 10.6 - Tax and Fees on Limited Liability Companies
§§ 17941-17947
Chapter 10.7 - Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
§§ 17948-17948.3
Chapter 11 - Gross Income of Nonresidents
§§ 17951-17955
Chapter 12 - Credit for Taxes Paid
§§ 18001-18011
Chapter 13 - Gain or Loss on Disposition of Property
§§ 18031-18045
Chapter 14 - General Rules for Determining Capital Gains and Losses
§§ 18151-18181