Home/California/Statutes/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/§ 23804.
California Statutes

§ 23804. — 23804. (Amended by Stats. 2003, Ch. 268, Sec. 10.)

California § 23804.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 23804. (23804. (Amended by Stats. 2003, Ch. 268, Sec. 10.)) 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 § 23804. (2026).

Text

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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Legislative History

Amended by Stats. 2003, Ch. 268, Sec. 10. Effective January 1, 2004.
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California § 23804., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23804..