Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18531.5 — Individuals and Fiduciaries
Cal. Rev. & Tax. Code § 18531.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2017-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse’s taxable year.
Citator
Cal. Rev. & Tax. Code § 18531.5 — Individuals and Fiduciaries is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse’s taxable year.