Rev. & Tax. Code, § 23800 · Chapter 4.5. Tax Treatment of S Corporations and Their Shareholders

Rev. & Tax. Code, § 23800

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=23800.
Text hash: sha256 c1d9960e878074a618fdb37afb5ee12ea9c6dc1bd9e09de1555dd4fb8e7ce6fe
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 23800. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 19192Printed as Section 23800

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.