Taxonomy: California Revenue And Taxation Code Division 2.Part 11.Chapter 4.5.

Section 23804 Of Chapter 4.5. Tax Treatment Of S Corporations And Their Shareholders From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 4.5.

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.