Statute · California Probate Code
Cal. Prob. Code § 21526 — Marital Deduction Gifts
Cal. Prob. Code § 21526
- Type
- Statute
- Source
- California Probate Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.
Citator
Cal. Prob. Code § 21526 — Marital Deduction Gifts is in force in the current edition of the Code, and nothing recorded condemns it.
A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.