Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.)
Section 17071
Rev. & Tax. Code § 17071, under Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc..
Rev. & Tax. Code § 17071