Section 24271 Of Article 1. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 6. >> Article 1.

. (a) Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
  (b) A distributive share of partnership gross income shall be determined in accordance with Part 10 (commencing with Section 17001).
  (c) Income from an interest in an estate or trust shall be determined in accordance with Part 10 (commencing with Section 17001).