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Taxonomy: CaliforniaRevenue And Taxation CodeDivision 2.Part 10.Chapter 3.Article 1.

Section 17075 Of Article 1. Definition Of Gross Income, Adjusted Gross Income, Taxable Income, Etc. From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 3. >> Article 1.

17075
. Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.