{"data":{"id":"us-ca/rtc-23813","jurisdiction":"us-ca","citation":"RTC § 23813","heading":"","body":"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:\n(a) A decision by the State Board of Equalization that has become final.\n(b) A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2.\n(c) A final disposition by the Franchise Tax Board of a claim for refund.","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":"d5c9a7baacf1fadc609ba14fc3bd884a487a0fcb10caa566adede3401dfab5a0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23811","next":"us-ca/rtc-24251"},"notice":"GroundRules: Original legal text. Not legal advice."}