Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17731 — Estates, Trusts, Beneficiaries, and Decedents
Cal. Rev. & Tax. Code § 17731
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-10-07
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 17731 — Estates, Trusts, Beneficiaries, and Decedents is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.
(b) Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.