Chapter 4.5. Tax Treatment of S Corporations and Their Shareholders

Index

• Ca. Rev. and Tax. Code § 23800 Applicability of Irc Relating to Treatment of "S" Corporations and Shareholders
• Ca. Rev. and Tax. Code § 23800.5 Modification of Irc Section 1361(b)(3)
• Ca. Rev. and Tax. Code § 23801 Valid Election to Be "S" Corporation
• Ca. Rev. and Tax. Code § 23802 Taxes Imposed On "S" Corporations
• Ca. Rev. and Tax. Code § 23802.5 Modification of Irc Section 1366
• Ca. Rev. and Tax. Code § 23803 Credits
• Ca. Rev. and Tax. Code § 23804 Applicability of Irc Section 1367(b)(4)
• Ca. Rev. and Tax. Code § 23804.5 [Repealed]
• Ca. Rev. and Tax. Code § 23806 Applicability of Irc Section 1371
• Ca. Rev. and Tax. Code § 23807 Modification of Irc Section 1372
• Ca. Rev. and Tax. Code § 23808 Irc Sections 1373 and 1374 Not Applicable
• Ca. Rev. and Tax. Code § 23809 Tax On Built-In Gains
• Ca. Rev. and Tax. Code § 23810 [Repealed]
• Ca. Rev. and Tax. Code § 23811 Tax On Passive Investment Income
• Ca. Rev. and Tax. Code § 23813 Modification of Irc Section 1377(b)(2)