{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23813","citation":"Rev. & Tax. Code, § 23813","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. 1997, Ch. 611, Sec. 76.   Effective October 3, 1997.","effective":"1997-10-03","html":"<p>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:</p><p>(a) A decision by the State Board of Equalization that has become final.</p><p>(b) A closing agreement made under Article 6 (commencing with Section <a href=\"/rtc/19441\">19441</a>) of Chapter 6 of Part 10.2.</p><p>(c) A final disposition by the Franchise Tax Board of a claim for refund.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-treatment-of-s-corporations-and-their-shareholders-23813","source":"California Legislative Information bulk export (pubinfo)"}