California Code
PART 11 - CORPORATION TAX LAW
CHAPTER 4.5 - Tax Treatment of S Corporations and Their Shareholders

Section 23800. - 23800. Subchapter S of Chapter 1 of Subtitle A of...

Section 23800.5. - 23800.5. (a) Section 1361(b)(3) of the Internal Revenue Code, relating...

Section 23801. - 23801. (a) A corporation that has in effect for federal...

Section 23802. - 23802. (a) Section 1363(a) of the Internal Revenue Code, relating...

Section 23802.5. - 23802.5. (a) Section 1366(a)(1) of the Internal Revenue Code, relating...

Section 23803. - 23803. (a) With respect to credits that are otherwise allowed...

Section 23804. - 23804. Section 1367(b)(4) of the Internal Revenue Code, relating to...

Section 23806. - 23806. (a) Section 1371(a) of the Internal Revenue Code, relating...

Section 23807. - 23807. Section 1372 of the Internal Revenue Code shall be...

Section 23808. - 23808. Sections 1373 and 1379 of the Internal Revenue Code...

Section 23809. - 23809. There is hereby imposed a tax on built-in gains...

Section 23811. - 23811. Except as otherwise provided in this section, there is...

Section 23813. - 23813. Section 1377(b)(2) of the Internal Revenue Code, relating to...