Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.
Cal. Rev. & Tax. Code § 17760
Estates, Trusts, Beneficiaries, and Decedents
Added by Stats. 2005, Ch. 691, Sec. 38
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.