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Earlier editions: 2020-112018-112026-09

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

§ 23800

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

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.

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

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California Revenue and Taxation Code

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