California Legal Codes and Statutes

§ 17075

Amended by Stats. 1999, Ch. 987, Sec. 10. Effective October 10, 1999.

Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 17075 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-1-definition-of-gross-income-adjusted-gross-income-taxable-income-etc/section-17075

Other sections in Article 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

§ 17071§ 17072§ 17073§ 17073.5§ 17074§ 17075§ 17076§ 17077§ 17078

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