Cal. Rev. & Tax. Code § 23807

Current through the 2023 Legislative Session.

Section 23807 - Modification of IRC Section 1372

Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatment shall be to Internal Revenue Code partnership provisions, as modified by Part 10 (commencing with Section 17001).

Ca. Rev. and Tax. Code § 23807

Added by Stats. 1987, Ch. 1139, Sec. 55. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.