DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders 23800-23813

§ 23808

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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

(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.)

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California Revenue and Taxation Code

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