Revenue and Taxation Code section 23807

Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatment shall be to Internal Revenue Code partnership provisions, as modified by Part 10 (commencing with Section 17001).

Source: Section 23807, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23807. (updated Sep. 25, 1987; accessed Nov. 10, 2025).

23800
23800.5
23801
23802
23802.5
23803
23804
23806
23807
23808
23809
23811
23813

Up to date

Verified:
Nov. 10, 2025

§ 23807's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23807

Original Source: Section 23807, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23807. (last accessed May 12, 2025).