Cal. Code Regs. tit. 18 § 15551.2

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 15551.2 - Community Property Transferred to Spouse

The value of a gift of community property to one or the other of the spouses is ordinarily one-half of the total market value of the property at the date of the gift (see Section 15301).

Note: As to returning gifts of community property, see Sections 15656.3 and 15656.6.

NOTE: Reference: Section 15551, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 15551.2