Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17760 — Estates, Trusts, Beneficiaries, and Decedents
Cal. Rev. & Tax. Code § 17760
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-10-07
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.
Citator
Cal. Rev. & Tax. Code § 17760 — Estates, Trusts, Beneficiaries, and Decedents is in force in the current edition of the Code, and nothing recorded condemns it.
Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.