Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 4.5 — Tax Treatment of S Corporations and Their Shareholders › Cal. Rev. & Tax. Code § 23804
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23804
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.
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