Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17734 — Estates, Trusts, Beneficiaries, and Decedents
Cal. Rev. & Tax. Code § 17734
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a nonresident beneficiary, income and deduction derived through an estate or trust shall be included in that computation only to the extent…
Citator
Cal. Rev. & Tax. Code § 17734 — Estates, Trusts, Beneficiaries, and Decedents is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a nonresident beneficiary, income and deduction derived through an estate or trust shall be included in that computation only to the extent that the income or deduction is derived by the estate or trust from sources within this state.