California Revenue and Taxation Code

§ 13411

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

RTC § 13411Div. 2 · Part 8 · Ch. 2

Statute text

View on leginfo.ca.gov

“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.

Legislative history

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