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Cal. Revenue and Taxation Code § 17731

Cal. Revenue and Taxation Code § 17731

California · California Revenue and Taxation Code · Status: effective · Effective 2005-10-07

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Cal. Revenue and Taxation Code § 17731, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920786
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(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.