Cal. Probate Code § 20113

California · California Probate Code · Status: effective

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Citation: Cal. Probate Code § 20113, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/895874
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If a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or for life in, or other temporary interest in, any property, the estate tax on both the temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of the property without apportionment between remainders and temporary estates.