California Revenue & Taxation Code Cal. Rev. & Tax. Code § 23800 Official textleginfo.legislature.ca.govlast amended Jan 01, 2004SharePrintCopy citation 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: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous23778Next ›23800.5 Nearby sections (25 sections)23736.323736.4237372374023741237712377223774237752377623777237782380023800.5238012380223802.52380323804238062380723808238092381123813Full table of contents →