Revenue and Taxation Code § 13409
CHAPTER 2. Definitions
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
CHAPTER 2. Definitions
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.