Cal. Code Regs. tit. 18 § 15104.2
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
A transfer or conversion of community property into a joint tenancy between the spouses does not constitute a gift. The same is true as to a transfer or conversion of joint tenancy property owned by a husband and wife into their community where both spouses made equal contributions to the joint tenancy.
Where there are unequal contributions made to real property held by a husband and wife in joint tenancy, created on or after September 11, 1957 and before January 1, 1981, see Sections 15104.50 and 15104.51.
Cal. Code Regs. Tit. 18, § 15104.2
Note: Authority cited: Section 16506, Revenue and Taxation Code. Reference: Section 15104, Revenue and Taxation Code.