California Statutes
§ 17760. — 17760. (Added by Stats. 2005, Ch. 691, Sec. 38.)
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
Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.
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California § 17760. (17760. (Added by Stats. 2005, Ch. 691, Sec. 38.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2005, Ch. 691, Sec. 38. Effective October 7, 2005.