Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13411 — Definitions
Cal. Rev. & Tax. Code § 13411
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.
Citator
Cal. Rev. & Tax. Code § 13411 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.