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California Revenue And Taxation Code Section 18531.5

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 18531.5

For purposes of Section 443 of the Internal Revenue Code,
where the husband and wife have different taxable years because of
the death of either spouse, the joint return shall be treated as if
the taxable years of both spouses ended on the date of the closing of
the surviving spouse's taxable year.

Last modified: January 12, 2009