{"data":{"id":"us-ca/rtc-23807","jurisdiction":"us-ca","citation":"RTC § 23807","heading":"","body":"Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatment shall be to Internal Revenue Code partnership provisions, as modified by Part 10 (commencing with Section 17001).","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":"f3cb4c8016c10ca51cdb12ef00b6db54cc5030ac97623b01cbd848daec25ed30","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23806","next":"us-ca/rtc-23808"},"notice":"GroundRules: Original legal text. Not legal advice."}