California Statutes
§ 23804. — 23804. (Amended by Stats. 2003, Ch. 268, Sec. 10.)
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
Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.
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California § 23804. (23804. (Amended by Stats. 2003, Ch. 268, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2003, Ch. 268, Sec. 10. Effective January 1, 2004.