{"code":"PROB","codeName":"Probate Code","section":"21500","citation":"Prob. Code, § 21500","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101. - 21700.]","url":"https://blackletter.si/probate-code/division-11"},{"name":"PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500. - 21541.]","url":"https://blackletter.si/probate-code/division-11/part-5"},{"name":"CHAPTER 1. General Provisions [21500. - 21503.]","url":"https://blackletter.si/probate-code/division-11/part-5/chapter-1"}],"history":"Enacted by Stats. 1990, Ch. 79.","effective":null,"html":"<p>As used in this part, “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended from time to time. A reference to a provision of the Internal Revenue Code includes any subsequent provision of law enacted in its place.</p>","text":"As used in this part, “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended from time to time. A reference to a provision of the Internal Revenue Code includes any subsequent provision of law enacted in its place.","otherVersions":[],"url":"https://blackletter.si/probate-code/general-provisions-21500","source":"California Legislative Information bulk export (pubinfo)"}