California Statutes
§ 21520. — 21520. (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. 2. CHAPTER 2. Marital Deduction Gifts
As used in this chapter:
(a)“Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.
(b)“Marital deduction gift” means a transfer of property that is intended to qualify for the marital deduction.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 21520. (21520. (Enacted by Stats. 1990, Ch. 79.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Estate of Rapp v. Commissioner
140 F.3d 1211 (Ninth Circuit, 1998)
Ralph H. Davis Evelyn Davis, Personal Representative v. Commissioner of Internal Revenue
394 F.3d 1294 (Ninth Circuit, 2005)
Davis v. Cir
(Ninth Circuit, 2005)
Legislative History
Enacted by Stats. 1990, Ch. 79.