Chapter 4.5 - TAX TREATMENT OF S CORPORATIONS AND THEIR SHAREHOLDERS
- Section 23800 - Applicability of IRC relating to treatment of "S" corporations and shareholders
- Section 23800.5 - Modification of IRC Section 1361(b)(3)
- Section 23801 - Valid election to be "S" corporation
- Section 23802 - Taxes imposed on "S" corporations
- Section 23802.5 - Modification of IRC Section 1366
- Section 23803 - Credits
- Section 23804 - Applicability of IRC Section 1367(b)(4)
- Section 23804.5 - [Repealed]
- Section 23806 - Applicability of IRC Section 1371
- Section 23807 - Modification of IRC Section 1372
- Section 23808 - IRC Sections 1373 and 1374 not applicable
- Section 23809 - Tax on built-in gains
- Section 23810 - [Repealed]
- Section 23811 - Tax on passive investment income
- Section 23813 - Modification of IRC Section 1377(b)(2)