Cal. Revenue and Taxation Code § 23800 : California Revenue And Taxation Code — Other Taxes — Tax Treatment Of S Corporations And Their Shareholders — Applicability of IRC relating to treatment of "S" corporations and shareholders

  • Date:

Current through the 2016 Legislative Session

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. 1/1/01.
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