"Gross estate" means "gross estate" as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
Ca. Rev. and Tax. Code § 13409
"Gross estate" means "gross estate" as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
Ca. Rev. and Tax. Code § 13409