Cal. Code Regs. tit. 18 § 15656.5
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
Every donor should keep such books and records as may be necessary to establish the total amount of his gifts and other information required to be shown in his gift tax return. (See also Section 15656).
NOTE: Reference: Section 15656, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15656.5