California Revenue and Taxation Code

§ 13410

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

RTC § 13410Div. 2 · Part 8 · Ch. 2

“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.

Legislative history

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