Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54)Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents
Article 2 - Trusts Which Distribute Current Income Only [Repealed]
Section 17751(a) - Simple Trusts; Deduction for Distributions; In General

Cal. Code Regs. tit. 18 § 17751(a)

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 17751(a) - Simple Trusts; Deduction for Distributions; In General

Cal. Code Regs. Tit. 18, § 17751(a)

Note: Authority cited: Section 19253, Revenue and Taxation Code.

1. New Group 9, Article 2 (Regs. 17751-17752) filed 9-15-58; effective thirtieth day thereafter (Register 58, No. 17).
2. Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No. 26).