California Revenue and Taxation Code

§ 23800

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 23800 Effective Jan 1, 2004Div. 2 · Part 11 · Ch. 4.5

Statute text

View on leginfo.ca.gov

Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to the tax treatment of “S corporations” and their shareholders, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 2003, Ch. 268, Sec. 4. Effective January 1, 2004.