{"data":{"id":"us-ca/rtc-23800","jurisdiction":"us-ca","citation":"RTC § 23800","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c1d9960e878074a618fdb37afb5ee12ea9c6dc1bd9e09de1555dd4fb8e7ce6fe","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23778","next":"us-ca/rtc-23800.5"},"notice":"GroundRules: Original legal text. Not legal advice."}