{"data":{"id":"us-ca/rtc-23808","jurisdiction":"us-ca","citation":"RTC § 23808","heading":"","body":"Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.","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":"034790d70aeb872abbf79a6eb78acff8e0e60b655a56e3f0ae8e3f879fa35c98","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23807","next":"us-ca/rtc-23809"},"notice":"GroundRules: Original legal text. Not legal advice."}