California · Through 2026-09-13

RTC § 23808

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.]

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

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