GroundRules
RTC § 23813
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 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following:
(a) A decision by the State Board of Equalization that has become final.
(b) A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2.
(c) A final disposition by the Franchise Tax Board of a claim for refund.
Collected 2026-09-14T05:56:33Z. Source file · JSON