Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13410 — Definitions
Cal. Rev. & Tax. Code § 13410
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
Citator
Cal. Rev. & Tax. Code § 13410 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.