California Legal Codes and Statutes

§ 17731

Amended by Stats. 2005, Ch. 691, Sec. 37. Effective October 7, 2005.
(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 otherwise provided.
(b)Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.

Cite this section

Cal. Rev. & Tax. Code § 17731 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-9-estates-trusts-beneficiaries-and-decedents/section-17731

Other sections in Chapter 9 - Estates, Trusts, Beneficiaries, and Decedents

§ 17731§ 17731.5§ 17732§ 17733§ 17734§ 17734.6§ 17736§ 17737§ 17742§ 17743§ 17744§ 17745§ 17745.1§ 17751§ 17752§ 17755§ 17760§ 17760.5§ 17779

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