Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 3. Computation of Taxable Income
Article 2. Items Specifically Included in Gross Income
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 17081-17083(a). Alimony and Separate Maintenance Payments; Income to Wife or Former…
- § 17081-17083(b). Effective Date; Taxable Years Ending After December 31, 1954. [Repealed]
- § 17086. Patronage Dividends.
- § 17101-17112.7(a). Introduction. [Repealed]
- § 17101-17112.7(b). Applicability of Sections 17101 to 17112.7, Inclusive. [Repealed]
- § 17101-17112.7(c). Excludable Amounts Not Income. [Repealed]
- § 17101-17112.7(d). Exclusion Ratio. [Repealed]
- § 17101-17112.7(e). Expected Return. [Repealed]
- § 17101-17112.7(f). Investment in the Contract. [Repealed]
- § 17101-17112.7(g). Adjustment in Investment Where a Contract Contains a Refund…
- § 17101-17112.7(h). Effect of Certain Employer Contributions with Respect to Premiums…
- § 17101-17112.7(i). Tables. [Repealed]
- § 17101-17112.7(j). Effect of Transfer of Contracts on Investment in the Contract.…
- § 17101-17112.7(k). Amounts Not Received as Annuity Payments. [Repealed]
- § 17101-17112.7(l). Effect of Taking an Annuity in Lieu of a Lump Sum upon the Maturity…
- § 17101-17112.7(m). Special Rule for Employee Contributions Recoverable in Three Years.…
- § 17101-17112.7(n). Exceptions from Application of Principles of Sections 17101 to…
- § 17101-17112.7(o). Applicability of Sections 17101 to 17112.7, Inclusive, to Accident…
- § 17101-17112.7(p). Life Insurance Contracts Purchased Under Qualified Employee Plans.…
- § 17101-17112.7(q). Special Rules Applicable to Owner-Employees. [Repealed]
- § 17101-17112.7(r). Treatment of Certain Total Distributions with Respect to…
- § 17114. Prizes and Awards. [Repealed]
- § 17115-17116. Treatment of Bond Premiums in Case of Dealers in Tax-Exempt Securities.…
- § 17117(a). Election to Include Loans in Income. [Repealed]
- § 17117(b). Effect of Election on Adjustments for Other Taxable Years. [Repealed]
- § 17117.5. Patronage Dividends. [Renumbered]
- § 17118. Salaries of Governmental Employees. [Repealed]
- § 17119. Presumption of Taxability. [Repealed]
- § 17120(a). General Rules Relating to Group-Term Life Insurance Purchased for…
- § 17120(b). Exceptions to the Rule of Inclusion. [Repealed]
- § 17120(c). Determination of Amount Equal to Cost of Group-Term Life Insurance. [Repealed]
- § 17122.5. Payments for or Reimbursements of Expenses of Moving from One Residence to…
- § 17123(a). Services of Child. [Repealed]
- § 17123(b). Compensation of Child. [Repealed]
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