California Legal Codes and Statutes

§ 23807

Added by Stats. 1987, Ch. 1139, Sec. 55. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.

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).

Cite this section

Cal. Rev. & Tax. Code § 23807 (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-23807

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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