Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.
Cal. Rev. & Tax. Code § 17732
Estates, Trusts, Beneficiaries, and Decedents
Amended by Stats. 1999, Ch. 987, Sec. 46
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.