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.
Cal. Rev. & Tax. Code § 23804
Tax Treatment of S Corporations and Their Shareholders
Amended by Stats. 2003, Ch. 268, Sec. 10
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.