Statute · California Probate Code
Cal. Prob. Code § 21520 — Marital Deduction Gifts
Cal. Prob. Code § 21520
- Type
- Statute
- Source
- California Probate Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
As used in this chapter:
Citator
Cal. Prob. Code § 21520 — Marital Deduction Gifts is in force in the current edition of the Code, and nothing recorded condemns it.
As used in this chapter:
(a) “Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.
(b) “Marital deduction gift” means a transfer of property that is intended to qualify for the marital deduction.