California Law (Last Updated: March 4, 2014) |
Probate Code - PROB |
Division 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS |
Part 5. COMPLIANCE WITH INTERNAL REVENUE CODE |
Chapter 1. General Provisions |
Section 21501.
Latest version.
-
(a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.
(b) A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988.
(Enacted by Stats. 1990, Ch. 79.)