Article 6.1 - Deductions
- Section 13982 - Apportionment of Deductions-in General
- Section 13982.1 - Nonresident Decedent
- Section 13983 - Unsecured Obligation
- Section 13983.1 - Secured Obligation
- Section 13983.2 - Joint and Several Obligation
- Section 13983.3 - Contingent Obligation
- Section 13983.4 - Outlawed Obligation
- Section 13986 - Expenses of Funeral and Last Illness
- Section 13987 - State and Local Taxes and Assessments-in General
- Section 13987.1 - California Inheritance Tax
- Section 13987.2 - Gift Taxes
- Section 13988 - Compensation of Executor Provided by Will
- Section 13988.1 - Executor or Administrator Who Acts as His Own Attorney
- Section 13988.2 - Statutory Commissions and Fees on Community Property
- Section 13988.3 - Nondeductible Statutory Commissions and Fees
- Section 13988.4 - Losses on Sale of Property
- Section 13988.5 - Miscellaneous Deductible Expenses of Administration
- Section 13988.6 - Nondeductible Expenses of Administration