Revenue and Taxation Code section 23800

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.

Source: Section 23800, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23800. (updated Jan. 1, 2004; accessed Sep. 22, 2025).

23800
23800.5
23801
23802
23802.5
23803
23804
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23808
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23811
23813

Up to date

Verified:
Sep. 22, 2025

§ 23800's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23800

Original Source: Section 23800, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23800. (last accessed May 12, 2025).