California Statutes
§ 23800. — 23800. (Amended by Stats. 2003, Ch. 268, Sec. 4.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 4.5. CHAPTER 4.5. Tax Treatment of S Corporations and Their 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.
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California § 23800. (23800. (Amended by Stats. 2003, Ch. 268, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2003, Ch. 268, Sec. 4. Effective January 1, 2004.