Cal. Code Regs. tit. 18 § 13641
Current through Register 2024 Notice Reg. No. 24, June 14, 2024
For the purpose of the Inheritance Tax Law the term "consideration in money or money's worth" does not include any consideration not reducible to money or a money value, such as love and affection or a promise of marriage.
NOTE: Reference: Section 13641, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13641