California Legal Codes and Statutes

§ 17074

Amended by Stats. 1999, Ch. 987, Sec. 9. Effective October 10, 1999.

Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 17074 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-1-definition-of-gross-income-adjusted-gross-income-taxable-income-etc/section-17074

Other sections in Article 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

§ 17071§ 17072§ 17073§ 17073.5§ 17074§ 17075§ 17076§ 17077§ 17078

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