California Statutes
§ 23813. — 23813. (Added by Stats. 1997, Ch. 611, Sec. 76.)
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 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following:
(a)A decision by the State Board of Equalization that has become final.
(b)A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2.
(c)A final disposition by
the Franchise Tax Board of a claim for refund.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 23813. (23813. (Added by Stats. 1997, Ch. 611, Sec. 76.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1997, Ch. 611, Sec. 76. Effective October 3, 1997.