California Statutes
§ 13409. — 13409. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 8. PART 8. PROHIBITION OF GIFT AND DEATH TAXES·Ch. 2. CHAPTER 2. Definitions
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
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California § 13409. (13409. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.