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Cal. Revenue and Taxation Code § 23804

Cal. Revenue and Taxation Code § 23804

California · California Revenue and Taxation Code · Status: effective · Effective 2004-01-01

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Cal. Revenue and Taxation Code § 23804, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921968
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Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.