{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17760","citation":"Rev. & Tax. Code, § 17760","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":"Added by Stats. 2005, Ch. 691, Sec. 38.   Effective October 7, 2005.","effective":"2005-10-07","html":"<p>Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.</p>","text":"Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/estates-trusts-beneficiaries-and-decedents-17760","source":"California Legislative Information bulk export (pubinfo)"}