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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

15 sections·Filtered byTitle RTC✕Ch 4.5✕

Rev. & Tax. Code § 23800 Section 23800
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Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to the tax treatment of “S corporations” and their shareholders, shall apply, except as otherwise provided. (Amended by Stats. 2003, Ch. 268, Sec. 4. Effective January 1, 2004.)
Rev. & Tax. Code § 23800.5 Section 23800.5
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(a) Section 1361(b)(3) of the Internal Revenue Code, relating to treatment of certain wholly owned subsidiaries, is modified as follows: (1) For purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), and this part: (A) Section 1361(b)(3)(A…
Rev. & Tax. Code § 23801 Section 23801
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(a) A corporation that has in effect for federal income tax purposes a valid election under Section 1362(a) of the Internal Revenue Code shall be an “S” corporation for purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), and this part. …
Rev. & Tax. Code § 23802 Section 23802
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(a) Section 1363(a) of the Internal Revenue Code, relating to the taxability of an “S” corporation does not apply. (b) Corporations that are “S” corporations under this chapter shall continue to be subject to the taxes imposed under Chapter 2 (commencing with Section 23101) and C…

Rev. & Tax. Code § 23802.5 Section 23802.5

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(a) Section 1366(a)(1) of the Internal Revenue Code, relating to determination of shareholder’s tax liability, is modified to apply to the final taxable year of a trust or estate that terminates before the end of the corporation’s taxable year. (b) Section 1366(d)(1)(A) of the In…

Rev. & Tax. Code § 23803 Section 23803

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(a) With respect to credits that are otherwise allowed to reduce the taxes imposed under this part: (1) The amount of any credit to be claimed shall be limited to one-third of the amount otherwise allowable. (2) (A) Any unused portion of the credit allowable under paragraph (1) (…

Rev. & Tax. Code § 23804 Section 23804

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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.)

Rev. & Tax. Code § 23806 Section 23806

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(a) Section 1371(a) of the Internal Revenue Code, relating to application of Subchapter C rules, is modified to provide that, notwithstanding subdivisions (a) and (e) of Sections 17024.5 and 23051.5, any election by an “S corporation” or its shareholders under Section 338 of the …

Rev. & Tax. Code § 23807 Section 23807

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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). (Added by Stats. 1987, Ch. 1139, Sec. 55. Effective September …

Rev. & Tax. Code § 23808 Section 23808

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Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable. (Amended by Stats. 1988, Ch. 11, Sec. 64. Effective February 19, 1988. Applicable to income years beginning on or after January 1, 1988, by Sec. 93 of Ch. 11.)

Rev. & Tax. Code § 23809 Section 23809

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There is hereby imposed a tax on built-in gains attributable to California sources, determined in accordance with the provisions of Section 1374 of the Internal Revenue Code, relating to tax imposed on certain built-in gains, as modified by this section. (a) (1) The rate of tax s…

Rev. & Tax. Code § 23811 Section 23811

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Except as otherwise provided in this section, there is hereby imposed a tax on passive investment income attributable to California sources, determined in accordance with the provisions of Section 1375 of the Internal Revenue Code, relating to tax imposed on passive investment in…

Rev. & Tax. Code § 23813 Section 23813

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Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following: (a) A decision by the State Board of Equalization that has become final. (b) A closing agreement made under Artic…

Rev. & Tax. Code § 38351 Section 38351

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Every person who owns timber subject to a timber harvest plan, every person who is required to file a notice of timber operations with the State Forester, every person who owns timber maintained for eventual harvest as Christmas trees, and every person who is the first person who…

Rev. & Tax. Code § 60130 Section 60130

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Effective on and after January 1, 1996, the provisions of Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users. (Added by Stats. 1995, Ch. 555, Sec. 84. Effective January 1, 1996.)