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Revenue and Taxation Code § 17760

CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents

Current as of September 28, 2026Rev. & Tax. Code, § 17760Official source ↗

Added by Stats. 2005, Ch. 691, Sec. 38. Effective October 7, 2005.

Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.