California Probate Code ARTICLE 2 - Proration

• Section 20110.
  (a) Except as provided in subdivision (b), any estate tax shall be equitably prorated among the persons interested in the estate in the manner prescribed in...
• Section 20111.
  The proration required by this article shall be made in the proportion that the value of the property received by each person interested in the...
• Section 20112.
  (a) In making a proration of the federal estate tax, allowances shall be made for credits allowed for state or foreign death taxes in determining the...
• Section 20113.
  If a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or...
• Section 20114.
  (a) As used in this section, “qualified real property” means qualified real property as defined in Section 2032A of the Internal Revenue Code (26 U.S.C. Sec....
• Section 20114.5.
  (a) As used in this section:(1) A reference to Section 4980A of the Internal Revenue Code means Section 4980A of the federal Internal Revenue Code of 1986...
• Section 20115.
  Where the payment of any portion of the federal estate tax is extended under the provisions of the federal estate tax law, the amount of...
• Section 20116.
  (a) If all property does not come into the possession of the personal representative, the personal representative is entitled, and has the duty, to recover from...
• Section 20117.
  (a) If a person is charged with or required to pay an estate tax greater than the amount prorated to that person because another person does...

Last modified: October 22, 2018