Cal. Rev. & Tax. Code § 17731

Current through the 2023 Legislative Session.

Section 17731 - Applicability of Subchapter J of Chapter 1 of Subtitle A of IRC

(a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.

(b) Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.

Ca. Rev. and Tax. Code § 17731

Amended by Stats 2005 ch 691 (AB 115),s 37, eff. 1/1/2006

Amended by Stats 2004 ch 552 (SB 1713),s 8, eff. 9/16/2004.

Amended by Stats 2003 ch 268 (AB 967),s 1, eff. 1/1/2004.

Amended by Stats 2002 ch 690 (AB 2670),s 3, eff. 9/18/2002.

Amended by Stats 2002 ch 807 (SB 219),s 9, eff. 9/22/2002.