This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.
(Amended by Stats. 2019, Ch. 497, Sec. 258. (AB 991) Effective January 1, 2020.)
Section 17026
Rev. & Tax. Code § 17026, under General Provisions and Definitions.
Rev. & Tax. Code § 17026