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 62 Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided. (b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply. (c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply. Ca. Rev. and Tax. Code § 17072 Amended by Stats 2010 ch 14 (SB 401),s 9, eff. 1/1/2011. Amended by Stats 2005 ch 691 (AB 115),s 4, eff. 1/1/2006 Amended by Stats 2004 ch 552 (SB 1713),s 1, eff. 9/16/2004. Amended by Stats 2003 ch 185 (AB 1743),s 8, eff. 1/1/2004.