{"data":{"id":"us-ca/rtc-23804","jurisdiction":"us-ca","citation":"RTC § 23804","heading":"","body":"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.","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":"d44d92f2179fd841890daed036a967cb459bd32e7ecabcb8c13ecbaddf180ff3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23803","next":"us-ca/rtc-23806"},"notice":"GroundRules: Original legal text. Not legal advice."}