Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13409 — Definitions
Cal. Rev. & Tax. Code § 13409
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
Citator
Cal. Rev. & Tax. Code § 13409 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.