California Revenue and Taxation Code

§ 17760.5

RTC § 17760.5 Effective Aug 20, 1998Div. 2 · Part 10 · Ch. 9

Section 685 of the Internal Revenue Code, relating to treatment of funeral trusts, is modified as follows:

(a)Section 685(a) of the Internal Revenue Code is modified to read: In the case of a qualified funeral trust—

(1)Subparts B, C, D, and E of Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code shall not apply.

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Legislative history

Amended (as added by Stats. 1998, Ch. 7) by Stats. 1998, Ch. 322, Sec. 35. Effective August 20, 1998.