California Courts - Home

The 1937 amendments did not alter the substantive provisions, first, requiring taxing individuals on California-source income and, second, requiring the “net income of the estate or trust shall be computed in the same manner and on the same basis as the case of an individual.” (See Stats. 1937, ch. 668 [not amending § 5], § 8, pp. 1844 ... ................
................