California Code
ARTICLE 3 - Items Specifically Excluded from Gross Income
Section 17155.5.

17155.5. Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any other source of humanitarian reparations made for purposes of redressing the injustice done to persons who were required to perform slave or forced labor during World War II.

(Added by Stats. 2000, Ch. 685, Sec. 1. Effective September 27, 2000.)

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 10 - PERSONAL INCOME TAX

CHAPTER 3 - Computation of Taxable Income

ARTICLE 3 - Items Specifically Excluded from Gross Income

Section 17131.1.

Section 17131.2.

Section 17131.3.

Section 17131.4.

Section 17131.5.

Section 17131.6.

Section 17131.7.

Section 17131.8.

Section 17131.9.

Section 17131.10.

Section 17131.11.

Section 17131.12.

Section 17131.12.

Section 17131.16.

Section 17131.17.

Section 17131.19.

Section 17131.20.

Section 17132.1.

Section 17132.4.

Section 17132.5.

Section 17132.7.

Section 17132.8.

Section 17132.11.

Section 17133.5.

Section 17135.5.

Section 17138.1.

Section 17138.2.

Section 17138.3.

Section 17138.4.

Section 17138.5.

Section 17138.6.

Section 17139.5.

Section 17139.6.

Section 17140.3.

Section 17140.4.

Section 17140.5.

Section 17141.1.

Section 17141.5.

Section 17142.5.

Section 17144.5.

Section 17144.6.

Section 17144.8.

Section 17147.7.

Section 17153.5.

Section 17155.5.

Section 17156.1.

Section 17156.5.

Section 17158.1.

Section 17158.2.

Section 17158.3.