{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23808","citation":"Rev. & Tax. Code, § 23808","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":"Amended by Stats. 1988, Ch. 11, Sec. 64.   Effective February 19, 1988.   Applicable to income years beginning on or after January 1, 1988, by Sec. 93 of Ch. 11.","effective":"1988-02-19","html":"<p>Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.</p>","text":"Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-treatment-of-s-corporations-and-their-shareholders-23808","source":"California Legislative Information bulk export (pubinfo)"}