{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17732","citation":"Rev. & Tax. Code, § 17732","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents [17731. - 17779.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-9"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 46.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.</p>","text":"Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/estates-trusts-beneficiaries-and-decedents-17732","source":"California Legislative Information bulk export (pubinfo)"}