California Revenue and Taxation Code CHAPTER 9 - Estates, Trusts, Beneficiaries, and Decedents

• Section 17731.
  (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...
• Section 17731.5.
  (a) Section 641(c)(2)(A) of the Internal Revenue Code is modified to read: “The amount of the tax imposed by subdivision (e) of Section 17041 shall be...
• Section 17732.
  Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.(Amended by Stats. 1999, Ch. 987, Sec. 46. Effective October...
• Section 17733.
  (a) An estate shall be allowed a credit of ten dollars ($10) against the tax imposed under Section 17041, less any amounts imposed under paragraph (1)...
• Section 17734.
  For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of...
• Section 17734.6.
  Section 646 of the Internal Revenue Code, relating to tax treatment of electing Alaska Native Settlement Trusts, shall not apply.(Added by Stats. 2005, Ch. 691,...
• Section 17735.
  (a) In the case of an estate, for taxable years beginning before January 1, 2014, no deductions shall be allowed under Section 661(a) of the Internal...
• Section 17736.
  (a) Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substituting “December 31, 1970” for “October 9, 1969” throughout that...
• Section 17737.
  For purposes of computing the taxable income of the estate or trust and the taxable income of a spouse to whom Section 682(a) of the...
• Section 17742.
  (a) Except as otherwise provided in this chapter, the income of an estate or trust is taxable to the estate or trust. The tax applies to...
• Section 17743.
  Where the taxability of income under this chapter depends on the residence of the fiduciary and there are two or more fiduciaries for the trust,...
• Section 17744.
  Where the taxability of income under this chapter depends on the residence of the beneficiary and there are two or more beneficiaries of the trust,...
• Section 17745.
  (a) If, for any reason, the taxes imposed on income of a trust which is taxable to the trust because the fiduciary or beneficiary is a...
• Section 17745.1.
  The amendments of Sections 17742 and 17745 made at the 1963 Regular Session of the Legislature shall be applicable only with respect to taxable years...
• Section 17750.
  Section 643(a) of the Internal Revenue Code, relating to distributable net income, is modified to provide that the exclusion under Section 18152.5 shall not be...
• Section 17751.
  Section 645 of the Internal Revenue Code, relating to certain revocable trusts treated as part of estate, is modified as follows:(a) An election under Section 645(a)...
• Section 17752.
  Section 663 of the Internal Revenue Code, relating to special rules applicable to Sections 661 and 662, is modified as follows:(a) Section 663(b) of the Internal...
• Section 17755.
  For taxable years beginning on or after January 1, 2014, Section 664(c)(2) of the Internal Revenue Code, relating to excise tax, shall not apply and,...
• Section 17760.
  Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.(Added by...
• Section 17760.5.
  Section 685 of the Internal Revenue Code, relating to treatment of funeral trusts, is modified as follows:(a) Section 685(a) of the Internal Revenue Code is modified...
• Section 17779.
  Sections 665 to 668, inclusive, of the Internal Revenue Code shall not apply to distributions described in subdivision (b) of Section 17745.(Repealed and added by...

Last modified: October 22, 2018