There is a newer version of the California Code
2011 California Code
Probate Code
DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101 - 21700]
CHAPTER 2. Marital Deduction Gifts
Section 21520
CA Prob Code § 21520 (through 2012 Leg Sess) What's This?
As used in this chapter:
(a) Marital deduction means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.
(b) Marital deduction gift means a transfer of property that is intended to qualify for the marital deduction.
(Enacted by Stats. 1990, Ch. 79.)
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