California Revenue and Taxation Code

§ 16704

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

RTC § 16704 Effective Sep 25, 1987Div. 2 · Part 9.5 · Ch. 1

“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.

Legislative history

Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.