California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 9. Estates, Trusts, Beneficiaries, and Decedents |
Section 17732.
Latest version.
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Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.
(Amended by Stats. 1999, Ch. 987, Sec. 46. Effective October 10, 1999.)