California Revenue and Taxation Code

§ 17731

RTC § 17731 Effective Oct 7, 2005Div. 2 · Part 10 · Ch. 9

Statute text

(a)Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.

(b)Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.

Legislative history

Amended by Stats. 2005, Ch. 691, Sec. 37. Effective October 7, 2005.