Estates, Trusts, Beneficiaries, and Decedents
Applied in 2 court decisions — leading case 141 Cal. App. 4th 797 - In Re Estate of Dehgani-Fard (2006)
Most recently applied in 141 Cal. App. 4th 797 - In Re Estate of Dehgani-Fard (July 2006)
Amended by Stats. 2005, Ch. 691, Sec. 37
(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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.