California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 13409
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
Source: view the official text
Nearby sections (25 sections)
- 13301
- 13302
- 13303
- 13304
- 13401
- 13402
- 13403
- 13404
- 13405
- 13406
- 13407
- 13408
- 13409
- 13410
- 13411
- 13501
- 13502
- 13503
- 13504
- 13510
- 13516
- 13517
- 13518
- 13519
- 13520
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