California Statutes
§ 20113. — 20113. (Enacted by Stats. 1990, Ch. 79.)
California·Code PROB Probate Code - PROB·Div. 10. DIVISION 10. PRORATION OF TAXES·Ch. 1. CHAPTER 1. Proration of Estate Taxes·Art. 2. ARTICLE 2. Proration
If a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or for life in, or other temporary interest in, any property, the estate tax on both the temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of the property without apportionment between remainders and temporary estates.
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California § 20113. (20113. (Enacted by Stats. 1990, Ch. 79.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Stats. 1990, Ch. 79.