Cal. Code Regs. tit. 18 § 15551.6

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 15551.6 - Securities-in General

The value of a gift of stocks or bonds is, generally, the market value per share or bond at the date of the gift.

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

Cal. Code Regs. Tit. 18, § 15551.6