Home/California/Statutes/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/§ 21521.
California Statutes

§ 21521. — 21521. (Enacted by Stats. 1990, Ch. 79.)

California § 21521.
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 § 21521. (21521. (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 § 21521. (2026).

Text

Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”).

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Legislative History

Enacted by Stats. 1990, Ch. 79.
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California § 21521., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/21521..