Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 9. Effective October 10, 1999.)
Section 17074
Rev. & Tax. Code § 17074, under Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc..
Rev. & Tax. Code § 17074