There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 11 - CORPORATION TAX LAW
CHAPTER 4.5 - Tax Treatment of S Corporations and Their Shareholders
Section 23804
CA Rev & Tax Code § 23804 (through 2013 Leg Sess) What's This?
Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.
(Amended by Stats. 2003, Ch. 268, Sec. 10. Effective January 1, 2004.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
