Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23807 — Tax Treatment of S Corporations and Their Shareholders
Cal. Rev. & Tax. Code § 23807
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1987-09-25
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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).
Citator
Cal. Rev. & Tax. Code § 23807 — Tax Treatment of S Corporations and Their Shareholders is in force in the current edition of the Code, and nothing recorded condemns it.
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).