§ 18531.5. — 18531.5. (Amended by Stats. 2016, Ch. 50, Sec. 105.)

California § 18531.5.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 2.: CHAPTER 2. Returns
• Art. 1.: ARTICLE 1. Individuals and Fiduciaries

Text

For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse’s taxable year.

Legislative History

Amended by Stats. 2016, Ch. 50, Sec. 105. (SB 1005) Effective January 1, 2017.