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Cal. Revenue and Taxation Code § 17760

Cal. Revenue and Taxation Code § 17760

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

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Cal. Revenue and Taxation Code § 17760, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920802
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Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.