Cal. Rev. & Tax. Code § 23800

Current through the 2023 Legislative Session.

Section 23800 - Applicability of IRC relating to treatment of "S" corporations and shareholders

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.

Ca. Rev. and Tax. Code § 23800

Amended by Stats 2003 ch 268 (AB 967),s 4, eff. 1/1/2004.

Amended by Stats 2000 ch 862 (AB 1843), s 106, eff. 1/1/2001.