Cal. Rev. & Tax. Code § 17087.5

Current through the 2023 Legislative Session.

Section 17087.5 - Applicability of Subchapter S of Chapter 1 of Subtitle A of IRC

Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of "S corporations" and their shareholders, shall apply, except as otherwise provided under this part or Part 11 (commencing with Section 23001).

Ca. Rev. and Tax. Code § 17087.5

Repealed and added by Stats. 1993, Ch. 873, Sec. 7. Effective October 6, 1993.