Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatment shall be to Internal Revenue Code partnership provisions, as modified by Part 10 (commencing with Section 17001).
Cal. Rev. & Tax. Code § 23807
Tax Treatment of S Corporations and Their Shareholders
Added by Stats. 1987, Ch. 1139, Sec. 55
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.