Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23800 — Tax Treatment of S Corporations and Their Shareholders
Cal. Rev. & Tax. Code § 23800
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 23800 — Tax Treatment of S Corporations and Their Shareholders is in force in the current edition of the Code, and nothing recorded condemns it.
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.