Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 23808 — Tax Treatment of S Corporations and Their Shareholders

Cal. Rev. & Tax. Code § 23808

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1988-02-19
Current through
Nov 2, 2026 (California Legislative Counsel)

Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.

Citator

Cal. Rev. & Tax. Code § 23808 — Tax Treatment of S Corporations and Their Shareholders is in force in the current edition of the Code, and nothing recorded condemns it.

Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.