Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23813 — Tax Treatment of S Corporations and Their Shareholders
Cal. Rev. & Tax. Code § 23813
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-10-03
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following:
Citator
Cal. Rev. & Tax. Code § 23813 — Tax Treatment of S Corporations and Their Shareholders is in force in the current edition of the Code, and nothing recorded condemns it.
Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following:
(a) A decision by the State Board of Equalization that has become final.
(b) A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2.
(c) A final disposition by the Franchise Tax Board of a claim for refund.