California Statutes
§ 21520. — 21520. (Enacted by Stats. 1990, Ch. 79.)
California § 21520.
JurisdictionCalifornia
Code PROBProbate 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
This text of California § 21520. (21520. (Enacted by Stats. 1990, Ch. 79.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Probate Code - PROB Code § 21520. (2026).
Text
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.
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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.
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Bluebook (online)
California § 21520., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/21520..