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 17760.
Latest version.
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Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 38. Effective October 7, 2005.)