Revenue and Taxation Code section 17087.5

Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of “S corporations” and their shareholders, shall apply, except as otherwise provided under this part or Part 11 (commencing with Section 23001).

Source: Section 17087.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17087.5. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 17087.5’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17087.5

Original Source: Section 17087.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17087.5. (last accessed May 10, 2025).