Revenue and Taxation Code § 23800
‹ § 23778§ 23800.5 ›Open in browserleginfo ↗23800.
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.
(Amended by Stats. 2003, Ch. 268, Sec. 4. Effective January 1, 2004.)