California Probate Code CHAPTER 1 - General Provisions

• Section 21500.
  As used in this part, “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended from time to time. A reference to a...
• Section 21501.
  (a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.(b) A distribution made...
• Section 21502.
  (a) This part does not apply to an instrument the terms of which expressly or by necessary implication make this part inapplicable.(b) By an appropriate statement made...
• Section 21503.
  (a) If an instrument includes a formula intended to eliminate the federal estate tax, the formula shall be applied to eliminate or to reduce to the...

Last modified: October 22, 2018