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/§ 23807.
California Statutes

§ 23807. — 23807. (Added by Stats. 1987, Ch. 1139, Sec. 55.)

California § 23807.
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 § 23807. (23807. (Added by Stats. 1987, Ch. 1139, Sec. 55.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 23807. (2026).

Text

Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatment shall be to Internal Revenue Code partnership provisions, as modified by Part 10 (commencing with Section 17001).

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Legislative History

Added by Stats. 1987, Ch. 1139, Sec. 55. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.
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California § 23807., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23807..