Go to Previous Versions
of
this Section
2025 California Code
Probate Code - PROB
DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS
PART 5 - COMPLIANCE WITH INTERNAL REVENUE CODE
CHAPTER 2 - Marital Deduction Gifts
Section 21521.
Universal Citation:
CA Prob Code § 21521 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
21521. Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”).
(Enacted by Stats. 1990, Ch. 79.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
