Section 17735.

Latest version.

In the case of an estate, no deductions shall be allowed under Section 661(a) of the Internal Revenue Code with respect to amounts attributable and taxable to nonresident beneficiaries if the fiduciary fails to obtain a certificate as provided by Section 19513.

(Amended by Stats. 1993, Ch. 31, Sec. 14. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

                    
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