California Legal Codes and Statutes

§ 17732

Amended by Stats. 1999, Ch. 987, Sec. 46. Effective October 10, 1999.

Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 17732 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-9-estates-trusts-beneficiaries-and-decedents/section-17732

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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