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Revenue and Taxation Code § 17732

CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents

Current as of September 28, 2026Rev. & Tax. Code, § 17732Official source ↗Ask about this

Amended by Stats. 1999, Ch. 987, Sec. 46. Effective October 10, 1999.

Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.