GroundRules
RTC § 23804
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
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.
Collected 2026-10-26T05:58:47Z. Source file · JSON