Section 17306 Of Article 9. Special Rules For Nonresidents And Part-year Residents From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 3. >> Article 9.
17306
. In the case of a nonresident or part-year resident, in
computing "taxable income of a nonresident or part-year resident"
under paragraph (1) of subdivision (i) of Section 17041, references
to "adjusted gross income" for purposes of computing limitations
based upon adjusted gross income, shall mean "California adjusted
gross income" (as defined in Section 17301.3) for the same taxable
year without regard to the limitation used pursuant to paragraph (2)
of subdivision (h) of Section 17024.5 in computing "total adjusted
gross income" (as defined in Section 17301.4) for that taxable year.