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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

§ 23804

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

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.

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

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California Revenue and Taxation Code

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