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: official text
California Revenue & Taxation Code
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
Source: official text