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California · Through 2026-09-13

RTC § 23800

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders [23800. - 23813.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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