Cal. Code Regs. tit. 18 § 15104.10
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
A transfer of property from A to B pursuant to an agreement under which B is to pay an annuity to C may constitute a gift from A to C.
NOTE: Reference: Section 15104, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15104.10