California Statutes
§ 17087.5. — 17087.5. (Amended by Stats. 2025, Ch. 231, Sec. 13.)
California § 17087.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 2.ARTICLE 2. Items Specifically Included in Gross Income
This text of California § 17087.5. (17087.5. (Amended by Stats. 2025, Ch. 231, Sec. 13.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17087.5. (2026).
Text
(a)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).
(b)Section 1371(f) of the Internal Revenue Code, relating to cash distributions following post-termination transition period, shall not apply.
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Legislative History
Amended by Stats. 2025, Ch. 231, Sec. 13. (SB 711) Effective October 1, 2025.
Nearby Sections
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California § 17087.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17087.5..