Revenue and Taxation Code § 23804

CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders

Current as of September 28, 2026Rev. & Tax. Code, § 23804Official source ↗

Amended by Stats. 2003, Ch. 268, Sec. 10. Effective January 1, 2004.

Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.