California Statutes
§ 21526. — 21526. (Enacted by Stats. 1990, Ch. 79.)
California § 21526.
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 § 21526. (21526. (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 § 21526. (2026).
Text
A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.
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Legislative History
Enacted by Stats. 1990, Ch. 79.
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Bluebook (online)
California § 21526., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/21526..