California Legal Codes and Statutes

§ 23808

Amended by Stats. 1988, Ch. 11, Sec. 64. Effective February 19, 1988. Applicable to income years beginning on or after January 1, 1988, by Sec. 93 of Ch. 11.

Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.

Cite this section

Cal. Rev. & Tax. Code § 23808 (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-23808

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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