Revenue and Taxation Code § 13410
CHAPTER 2. Definitions
“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
CHAPTER 2. Definitions
“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.