California Revenue and Taxation Code

§ 23804

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

RTC § 23804 Effective Jan 1, 2004Div. 2 · Part 11 · Ch. 4.5

Statute text

View on leginfo.ca.gov

Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.

Legislative history

Amended by Stats. 2003, Ch. 268, Sec. 10. Effective January 1, 2004.