California Statutes
§ 13411. — 13411. (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
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.
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California § 13411. (13411. (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.