{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23807","citation":"Rev. & Tax. Code, § 23807","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders [23800. - 23813.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4.5"}],"history":"Added by Stats. 1987, Ch. 1139, Sec. 55.   Effective September 25, 1987.   Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.","effective":"1987-09-25","html":"<p>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 <a href=\"/rtc/17001\">17001</a>).</p>","text":"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).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-treatment-of-s-corporations-and-their-shareholders-23807","source":"California Legislative Information bulk export (pubinfo)"}