§ 21501. — 21501. (Enacted by Stats. 1990, Ch. 79.)

California § 21501.

• Jurisdiction: California
• Code PROB: Probate Code - PROB
• Div. 11.: DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS
• Part 5.: PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE
• Ch. 1.: CHAPTER 1. General Provisions

Text

(a)
This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.
(b)
A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988.

Legislative History

Enacted by Stats. 1990, Ch. 79.