California Revenue and Taxation Code

§ 13409

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13409Div. 2 · Part 8 · Ch. 2

“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.