Marital Deduction Gifts
Applied in 5 court decisions — leading case Estate of Rapp v. Commissioner (1998)
Most recently applied in Davis v. Commissioner (January 2005)
Enacted by Stats. 1990, Ch. 79.
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
As used in this chapter:
(a) “Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.
(b) “Marital deduction gift” means a transfer of property that is intended to qualify for the marital deduction.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.