Section 17078.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 10 - PERSONAL INCOME TAX
  6. 3 - Computation of Taxable Income
  7. 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
  8. Section 17078.

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(a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided.

(b) Section 988(a)(3) of the Internal Revenue Code, relating to source, shall not apply.

(Amended by Stats. 1993, Ch. 877, Sec. 13. Effective October 6, 1993.)


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