California Code
PART 10 - PERSONAL INCOME TAX
CHAPTER 3 - Computation of Taxable Income

ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

Section 17071. - 17071. Section 61 of the Internal Revenue Code, relating to...

Section 17072. - 17072. (a) Section 62 of the Internal Revenue Code, relating...

Section 17073. - 17073. (a) Section 63 of the Internal Revenue Code, relating...

Section 17073.5. - 17073.5. (a) A taxpayer may elect to take a standard...

Section 17074. - 17074. Section 64 of the Internal Revenue Code, relating to...

Section 17075. - 17075. Section 65 of the Internal Revenue Code, relating to...

Section 17076. - 17076. (a) Section 67 of the Internal Revenue Code, relating...

Section 17077. - 17077. Section 68 of the Internal Revenue Code, relating to...

Section 17078. - 17078. (a) Section 988 of the Internal Revenue Code, relating...

ARTICLE 2 - Items Specifically Included in Gross Income

Section 17081. - 17081. Part II of Subchapter B of Chapter 1 of...

Section 17083. - 17083. Section 85 of the Internal Revenue Code, relating to...

Section 17085. - 17085. Section 72 of the Internal Revenue Code, relating to...

Section 17085.7. - 17085.7. (a) In the case of any distribution made on...

Section 17086. - 17086. (a) Noncash patronage allocations from farmers’ cooperative and mutual...

Section 17087. - 17087. (a) Section 86 of the Internal Revenue Code, relating...

Section 17087.5. - 17087.5. Subchapter S of Chapter 1 of Subtitle A of...

Section 17087.6. - 17087.6. If a limited liability company is classified as a...

Section 17088. - 17088. (a) Subchapter M of Chapter 1 of Subtitle A...

Section 17088.3. - 17088.3. (a) Section 7518 of the Internal Revenue Code, relating...

Section 17090. - 17090. Gross income includes cash allowances received by an employee...

ARTICLE 3 - Items Specifically Excluded from Gross Income

Section 17131. - 17131. Part III of Subchapter B of Chapter 1 of...

Section 17131.1. - 17131.1. (a) Gross income does not include any excludable restitution...

Section 17131.2. - 17131.2. (a) Gross income does not include any excludable settlement...

Section 17131.3. - 17131.3. Any grant made in any taxable year by the...

Section 17131.4. - 17131.4. Section 106(d) of the Internal Revenue Code, relating to...

Section 17131.5. - 17131.5. Section 125(d)(2)(D) of the Internal Revenue Code, relating to...

Section 17131.6. - 17131.6. Section 107 of the Internal Revenue Code is modified...

Section 17131.7. - 17131.7. (a) For taxable years beginning on or after January...

Section 17131.8. - 17131.8. (a) For taxable years beginning on or after January...

Section 17131.9. - 17131.9. Gross income does not include any supplementary payment received...

Section 17131.10. - 17131.10. Notwithstanding any other law, for purposes of this part,...

Section 17131.11. - 17131.11. (a) Gross income does not include any payments received...

Section 17131.12. - 17131.12. (a) Gross income does not include any payments received...

Section 17131.16. - 17131.16. (a) For taxable years beginning on or after January...

Section 17131.17. - 17131.17. (a) For taxable years beginning on or after January...

Section 17131.19. - 17131.19. (a) For taxable years beginning on or after January...

Section 17131.20. - 17131.20. (a) For taxable years beginning on or after January...

Section 17132. - 17132. Section 114 of the Internal Revenue Code, relating to...

Section 17132.1. - 17132.1. (a) For taxable years beginning on or after January...

Section 17132.4. - 17132.4. (a) For taxable years beginning on or after January...

Section 17132.5. - 17132.5. Section 101 of the Internal Revenue Code, relating to...

Section 17132.7. - 17132.7. A payment under Section 103(c)(10) of the Ricky Ray...

Section 17132.8. - 17132.8. (a) For purposes of this part, Part 10.2 (commencing...

Section 17132.11. - 17132.11. (a) For taxable years beginning on or after January...

Section 17133. - 17133. Income which this state is prohibited from taxing includes...

Section 17133.5. - 17133.5. The following phrase (or its substantial equivalent) in other...

Section 17134. - 17134. Any loan made pursuant to the Forgivable Loan Program...

Section 17135. - 17135. The use of an automobile by a special agent...

Section 17135.5. - 17135.5. (a) Gross income does not include cost-share payments received...

Section 17136. - 17136. Section 1078 of Public Law 98-369 (Tax Reform Act...

Section 17138. - 17138. Any amount received as a rebate or voucher from...

Section 17138.1. - 17138.1. Gross income does not include any amount received as...

Section 17138.2. - 17138.2. (a) For taxable years beginning on or after January...

Section 17138.3. - 17138.3. (a) For each taxable year beginning on or after...

Section 17138.4. - 17138.4. (a) Gross income does not include any qualified amount...

Section 17138.5. - 17138.5. (a) Gross income does not include any qualified amount...

Section 17138.6. - 17138.6. (a) For taxable years beginning before January 1, 2027,...

Section 17139.5. - 17139.5. For taxpayers who were not allowed to deduct the...

Section 17139.6. - 17139.6. Section 139A of the Internal Revenue Code, relating to...

Section 17140. - 17140. (a) For purposes of this section, the following terms...

Section 17140.3. - 17140.3. Section 529 of the Internal Revenue Code, relating to...

Section 17140.4. - 17140.4. For taxable years beginning on or after January 1,...

Section 17140.5. - 17140.5. (a) Pursuant to Section 206 of the Servicemembers Civil...

Section 17141. - 17141. Gross income does not include income derived from an...

Section 17141.1. - 17141.1. Gross income does not include any amounts received as...

Section 17141.5. - 17141.5. (a) Notwithstanding any other law or guidance, for taxable...

Section 17142. - 17142. Sections 111(b) and 111(c) of the Internal Revenue Code,...

Section 17142.5. - 17142.5. (a) For purposes of the following provisions of the...

Section 17143. - 17143. Sections 103 and 141 to 150, inclusive, of the...

Section 17144. - 17144. (a) Section 108(b)(2)(B) of the Internal Revenue Code, relating...

Section 17144.5. - 17144.5. (a) Section 108(a)(1)(E) of the Internal Revenue Code, is...

Section 17144.6. - 17144.6. (a) Section 108(f)(1) of the Internal Revenue Code, relating...

Section 17144.8. - 17144.8. (a) Section 108(f)(5) of the Internal Revenue Code, relating...

Section 17145. - 17145. (a) A regulated investment company, as defined in Section...

Section 17146. - 17146. The compensation of employees of a foreign country shall...

Section 17147.7. - 17147.7. (a) Gross income does not include any income which...

Section 17149. - 17149. (a) Gross income does not include compensation or the...

Section 17151. - 17151. (a) Gross income of an employee does not include...

Section 17152. - 17152. Section 121 of the Internal Revenue Code, relating to...

Section 17153.5. - 17153.5. Gross income does not include any amount received for...

Section 17154. - 17154. Section 132(j)(8) of the Internal Revenue Code, relating to...

Section 17155. - 17155. Gross income shall not include either of the following:...

Section 17155.5. - 17155.5. Gross income does not include any amount received as...

Section 17156. - 17156. (a) Gross income shall not include any amount received...

Section 17156.1. - 17156.1. (a) Section 304(a) as added by Public Law 114-113,...

Section 17156.5. - 17156.5. Gross income does not include any amount received as...

Section 17157. - 17157. Gross income shall not include any amount received in...

Section 17158. - 17158. (a) Gross income does not include any of the...

Section 17158.1. - 17158.1. For taxable years beginning on or after January 1,...

Section 17158.2. - 17158.2. (a) For taxable years beginning on or after January...

Section 17158.3. - 17158.3. (a) For taxable years beginning on or after January...

ARTICLE 6 - Deductions

Section 17201. - 17201. (a) Part VI of Subchapter B of Chapter 1...

Section 17201.2. - 17201.2. (a) The amendments made by Section 13531(a) of the...

Section 17201.4. - 17201.4. Section 179B of the Internal Revenue Code, relating to...

Section 17201.5. - 17201.5. Section 181 of the Internal Revenue Code, relating to...

Section 17201.6. - 17201.6. Section 199 of the Internal Revenue Code, relating to...

Section 17201.7. - 17201.7. The amendments made by Section 302(b)(2) of Division O...

Section 17202. - 17202. There shall be allowed to an employer as an...

Section 17203. - 17203. For purposes of applying limitations on the deductions described...

Section 17204. - 17204. Section 165(h)(3) of the Internal Revenue Code, relating to...

Section 17204.7. - 17204.7. Section 222 of the Internal Revenue Code, relating to...

Section 17206. - 17206. (a) For purposes of Section 17201, Section 170 of...

Section 17207. - 17207. (a) An excess disaster loss, as defined in subdivision...

Section 17207.2. - 17207.2. (a) An excess disaster loss, as defined in subdivision...

Section 17207.3. - 17207.3. (a) An excess disaster loss, as defined in subdivision...

Section 17207.4. - 17207.4. (a) Section 165(i) of the Internal Revenue Code is...

Section 17207.6. - 17207.6. (a) An excess disaster loss, as defined in subdivision...

Section 17207.7. - 17207.7. (a) An excess disaster loss, as defined in subdivision...

Section 17207.8. - 17207.8. (a) An excess disaster loss, as defined in subdivision...

Section 17207.11. - 17207.11. (a) Section 165(i) of the Internal Revenue Code shall...

Section 17207.12. - 17207.12. (a) Section 165(i) of the Internal Revenue Code shall...

Section 17207.13. - 17207.13. (a) Section 165(i) of the Internal Revenue Code shall...

Section 17207.14. - 17207.14. (a) For taxable years beginning on or after January...

Section 17208.1. - 17208.1. (a) There shall be allowed as a deduction the...

Section 17209. - 17209. (a) For each taxable year beginning on or after...

Section 17215. - 17215. (a) Section 220(a) of the Internal Revenue Code, relating...

Section 17215.1. - 17215.1. Section 220(f)(5) of the Internal Revenue Code, relating to...

Section 17215.4. - 17215.4. Section 223 of the Internal Revenue Code, relating to...

Section 17220. - 17220. (a) Section 164(a)(3) of the Internal Revenue Code, relating...

Section 17222. - 17222. No deduction shall be allowed for the tax deducted...

Section 17224. - 17224. Section 163(e) of the Internal Revenue Code is modified...

Section 17225. - 17225. Section 163(h)(3)(E) of the Internal Revenue Code, relating to...

Section 17228. - 17228. For taxable years beginning on or after January 1,...

Section 17230. - 17230. Payments made to the California Housing Finance Agency by...

Section 17240. - 17240. The fee imposed by Section 9008 of the Patient...

Section 17241. - 17241. (a) Section 213(a) of the Internal Revenue Code, relating...

Section 17250. - 17250. (a) Section 168 of the Internal Revenue Code is...

Section 17250.5. - 17250.5. (a) Section 167(g) of the Internal Revenue Code, relating...

Section 17255. - 17255. (a) Section 179(b)(1) of the Internal Revenue Code, relating...

Section 17256. - 17256. Section 179A of the Internal Revenue Code, relating to...

Section 17257. - 17257. Section 179C of the Internal Revenue Code, relating to...

Section 17257.2. - 17257.2. Section 179D of the Internal Revenue Code, relating to...

Section 17257.4. - 17257.4. Section 179E of the Internal Revenue Code, relating to...

Section 17260. - 17260. (a) No deduction, other than depreciation, shall be allowed...

Section 17269. - 17269. Whereas, the people of the State of California desire...

Section 17270. - 17270. (a) For purposes of Section 162(a)(2) of the Internal...

Section 17271. - 17271. (a) The amendments made by Section 13601(a), (b), (c),...

Section 17273. - 17273. For each taxable year beginning on or after January...

Section 17274. - 17274. (a) Notwithstanding any other provisions in this part to...

Section 17275. - 17275. In computing taxable income, no deduction shall be allowed...

Section 17275.2. - 17275.2. Section 170(e)(3)(C) of the Internal Revenue Code, relating to...

Section 17275.3. - 17275.3. Section 170(e)(3)(D) of the Internal Revenue Code, relating to...

Section 17275.4. - 17275.4. (a) For taxable years beginning on or after January...

Section 17275.5. - 17275.5. (a) No deduction shall be denied under Section 170(f)(8)...

Section 17276. - 17276. Except as provided in Sections 17276.1, 17276.2, 17276.4, 17276.5,...

Section 17276.05. - 17276.05. (a) In addition to the modifications made by Section...

Section 17276.1. - 17276.1. (a) A qualified taxpayer, as defined in Section 17276.2,...

Section 17276.3. - 17276.3. (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6,...

Section 17276.4. - 17276.4. (a) The term “qualified taxpayer” as used in Section...

Section 17276.7. - 17276.7. (a) The term “qualified taxpayer” as used in Section...

Section 17276.21. - 17276.21. (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6,...

Section 17276.22. - 17276.22. Notwithstanding Section 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7...

Section 17276.23. - 17276.23. (a) Notwithstanding Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22,...

Section 17278. - 17278. (a) To the extent specified in subdivision (b), there...

Section 17278.5. - 17278.5. The deduction allowed by Section 194 of the Internal...

Section 17279. - 17279. Section 197 of the Internal Revenue Code, relating to...

Section 17279.4. - 17279.4. Section 198 of the Internal Revenue Code, relating to...

Section 17279.6. - 17279.6. Section 198A of the Internal Revenue Code, relating to...

Section 17280. - 17280. (a) No deduction shall be denied as provided by...

Section 17282. - 17282. (a) In computing taxable income, deductions, including deductions for...

Section 17286. - 17286. In addition to the deduction denied under Section 162(c)(1)...

Section 17287. - 17287. Section 269A of the Internal Revenue Code is modified...

Section 17299.8. - 17299.8. The Franchise Tax Board may disallow a deduction under...

Section 17299.9. - 17299.9. (a) Notwithstanding any other provisions in this part, in...

ARTICLE 9 - Special Rules for Nonresidents and Part-Year Residents

Section 17301. - 17301. For purposes of this part, in the case of...

Section 17301.3. - 17301.3. For purposes of this part, in the case of...

Section 17301.4. - 17301.4. For purposes of this part, in the case of...

Section 17301.5. - 17301.5. For purposes of this part, in the case of...

Section 17302. - 17302. In the case of a nonresident or part-year resident,...

Section 17304. - 17304. In the case of a nonresident or part-year resident,...

Section 17306. - 17306. In the case of a nonresident or part-year resident,...

Section 17307. - 17307. In the case of a nonresident or part-year resident,...

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California Code PART 10 - PERSONAL INCOME TAX CHAPTER 3 - Computation of Taxable Income

California Code
PART 10 - PERSONAL INCOME TAX
CHAPTER 3 - Computation of Taxable Income