California Legal Codes and Statutes

§ 23804

Amended by Stats. 2003, Ch. 268, Sec. 10. Effective January 1, 2004.

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.

Cite this section

Cal. Rev. & Tax. Code § 23804 (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-23804

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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