BlackletterCalifornia law

Revenue and Taxation Code § 23808

CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders

Current as of September 28, 2026Rev. & Tax. Code, § 23808Official source ↗

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.

Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.