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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 9 - Estates, Trusts, Beneficiaries, and Decedents
Section 17731.
Universal Citation: CA Rev & Tax Code § 17731 (2017)
17731.
(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.
(Amended by Stats. 2005, Ch. 691, Sec. 37. Effective October 7, 2005.)
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