Revenue and Taxation Code § 23800

CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders

Current as of September 28, 2026Rev. & Tax. Code, § 23800Official source ↗

Amended by Stats. 2003, Ch. 268, Sec. 4. Effective January 1, 2004.

Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to the tax treatment of “S corporations” and their shareholders, shall apply, except as otherwise provided.