Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 10. Effective October 10, 1999.)
Section 17075
Rev. & Tax. Code § 17075, under Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc..
Rev. & Tax. Code § 17075