California Revenue And Taxation Code — Other Taxes — Computation Of Taxable Income — Definition Of Gross Income, Adjusted Gross Income, Taxable Income, Etc — Applicability of IRC Section 61 Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided. Ca. Rev. and Tax. Code § 17071 Amended October 10, 1999 (Bill Number: SB 1229) (Chapter 987).