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.
(Amended by Stats. 2003, Ch. 268, Sec. 10. Effective January 1, 2004.)
Section 23804
Rev. & Tax. Code § 23804, under Tax Treatment of S Corporations and Their Shareholders.
Rev. & Tax. Code § 23804