Revenue and Taxation Code section 23400

(a)

Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply, except as otherwise provided.

(b)

A corporation electing under Chapter 4.5 (commencing with Section 23800) to be treated as an “S corporation” shall not be subject to the tax imposed by this chapter.

Source: Section 23400, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23400. (accessed Apr. 24, 2025).

23400
23453
23455
23455.5
23456
23456.5
23457
23459

Last Updated

Apr. 24, 2025

§ 23400’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23400

Original Source: Section 23400, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23400. (last accessed Apr. 24, 2025).