Rev. & Tax. Code, § 23808 · Chapter 4.5. Tax Treatment of S Corporations and Their Shareholders

Rev. & Tax. Code, § 23808

Verbatim from the official edition

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

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

Notes and commentary — not statutory text

History

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.

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=23808.
Text hash: sha256 034790d70aeb872abbf79a6eb78acff8e0e60b655a56e3f0ae8e3f879fa35c98
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

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.