Statute · California Probate Code

Cal. Prob. Code § 21521 — Marital Deduction Gifts

Cal. Prob. Code § 21521

Type
Statute
Source
California Probate Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”).

Citator

Cal. Prob. Code § 21521 — Marital Deduction Gifts is in force in the current edition of the Code, and nothing recorded condemns it.

Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”).