California Legal Codes and Statutes

§ 17132

Current Version

Added by Stats. 2002, Ch. 34, Sec. 8. Effective May 8, 2002. See identical section added by Stats. 2002, Ch. 35.

Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.

Future Version

Added by Stats. 2002, Ch. 35, Sec. 8. Effective May 8, 2002.

Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 17132 (2026)
https://ca.codecond.com/codes/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-17132

Other sections in Article 3 - Items Specifically Excluded from Gross Income

§ 17131§ 17131.1§ 17131.2§ 17131.3§ 17131.4§ 17131.5§ 17131.6§ 17131.7§ 17131.8§ 17131.9…§ 17156.2§ 17156.5§ 17157§ 17157.5§ 17158§ 17158.1§ 17158.2§ 17158.3§ 17158.4§ 17158.5

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