California Statutes
§ 21501. — 21501. (Enacted by Stats. 1990, Ch. 79.)
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
(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.
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California § 21501. (21501. (Enacted by Stats. 1990, Ch. 79.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal Revenue
914 F.2d 1322 (Ninth Circuit, 1990)
Legislative History
Enacted by Stats. 1990, Ch. 79.