Cal. Code Regs. tit. 18 § 15656.4
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
In returning a gift to a spouse effected by the transfer or conversion of his or her spouse's separate property into their community, the total market value of the separate property at the date of the gift should be stated. (See also Section 15551.6).
NOTE: Reference: Section 15656, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15656.4