California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17731
Official textleginfo.legislature.ca.govlast amended
# (a)
Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.
# (b)
Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.
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