California Probate Code

§ 21526

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

PROB § 21526Div. 11 · Part 5 · Ch. 2

Statute text

View on leginfo.ca.gov

A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.

Legislative history

Enacted by Stats. 1990, Ch. 79.