California Statutes
§ 17731. — 17731. (Amended by Stats. 2005, Ch. 691, Sec. 37.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 9. CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents
(a)Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.
(b)Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.
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California § 17731. (17731. (Amended by Stats. 2005, Ch. 691, Sec. 37.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2005, Ch. 691, Sec. 37. Effective October 7, 2005.