California Legal Codes and Statutes
California State Legal Resource Portal
California Codes
RTC Code
Division 2 - OTHER TAXES
Part 10 - PERSONAL INCOME TAX
Chapter 3 - Computation of Taxable Income
Chapter 3 - Computation of Taxable Income
California Revenue and Taxation Code — §§ 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