General Provisions
Applied in 2 court decisions — leading case Estate of Heim v. Commissioner (1990)
Most recently applied in Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal Revenue (September 1990)
Enacted by Stats. 1990, Ch. 79.
(a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.
(b) A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.