Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23804 — Tax Treatment of S Corporations and Their Shareholders
Cal. Rev. & Tax. Code § 23804
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 23804 — Tax Treatment of S Corporations and Their Shareholders is in force in the current edition of the Code, and nothing recorded condemns it.
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.