California Revenue and Taxation Code

§ 17760

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

RTC § 17760 Effective Oct 7, 2005Div. 2 · Part 10 · Ch. 9

Statute text

View on leginfo.ca.gov

Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.

Legislative history

Added by Stats. 2005, Ch. 691, Sec. 38. Effective October 7, 2005.