California Legal Codes and Statutes

§ 23800

Amended by Stats. 2003, Ch. 268, Sec. 4. Effective January 1, 2004.

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.

Cite this section

Cal. Rev. & Tax. Code § 23800 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-4-5-tax-treatment-of-s-corporations-and-their-shareholders/section-23800

Other sections in Chapter 4.5 - Tax Treatment of S Corporations and Their Shareholders

§ 23800§ 23800.5§ 23801§ 23802§ 23802.5§ 23803§ 23804§ 23806§ 23807§ 23808§ 23809§ 23811§ 23813

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