Cal. Code Regs. tit. 18 § 15651.1
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
When two or more donors own property in common and make a gift of the common property to the same donee or donees, each donor is required to file a return reporting the gift of his proportionate interest in the common property. Joint filing is not permitted even though the donors are husband and wife making a gift of community property.
NOTE: Reference: Section 15651, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15651.1