CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents [17731. - 17779.]
Chapter 9 repealed and added by Stats. 1983, Ch. 488, Sec. 59.
§§ 17731–17779 · 19 sections
- § 17731 (a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as…
- § 17731.5 (a) Section 641(c)(2)(A) of the Internal Revenue Code is modified to read: “The amount of the tax imposed by subdivision (e) of Section 17041 shall be…
- § 17732 Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.
- § 17733 (a) An estate shall be allowed a credit of ten dollars ($10) against the tax imposed under Section 17041, less any amounts imposed under paragraph (1) of…
- § 17734 For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a…
- § 17734.6 Section 646 of the Internal Revenue Code, relating to tax treatment of electing Alaska Native Settlement Trusts, shall not apply.
- § 17736 (a) Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substituting “December 31, 1970” for “October 9, 1969” throughout…
- § 17737 (a) For purposes of computing the taxable income of the estate or trust and the taxable income of a spouse to whom Section 682(a) of the Internal Revenue Code,…
- § 17742 (a) Except as otherwise provided in this chapter, the income of an estate or trust is taxable to the estate or trust. The tax applies to the entire taxable…
- § 17743 Where the taxability of income under this chapter depends on the residence of the fiduciary and there are two or more fiduciaries for the trust, the income…
- § 17744 Where the taxability of income under this chapter depends on the residence of the beneficiary and there are two or more beneficiaries of the trust, the income…
- § 17745 (a) If, for any reason, the taxes imposed on income of a trust which is taxable to the trust because the fiduciary or beneficiary is a resident of this state…
- § 17745.1 The amendments of Sections 17742 and 17745 made at the 1963 Regular Session of the Legislature shall be applicable only with respect to taxable years beginning…
- § 17751 Section 645 of the Internal Revenue Code, relating to certain revocable trusts treated as part of estate, is modified as follows: (a) An election under Section…
- § 17752 Section 663 of the Internal Revenue Code, relating to special rules applicable to Sections 661 and 662, is modified as follows: (a) Section 663(b) of the…
- § 17755 For taxable years beginning on or after January 1, 2014, Section 664(c)(2) of the Internal Revenue Code, relating to excise tax, shall not apply and, in lieu…
- § 17760 Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.
- § 17760.5 Section 685 of the Internal Revenue Code, relating to treatment of funeral trusts, is modified as follows: (a) Section 685(a) of the Internal Revenue Code is…
- § 17779 Sections 665 to 668, inclusive, of the Internal Revenue Code shall not apply to distributions described in subdivision (b) of Section 17745.