California Code
DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS
PART 5 - COMPLIANCE WITH INTERNAL REVENUE CODE

CHAPTER 1 - General Provisions

Section 21500. - 21500. As used in this part, “Internal Revenue Code” means...

Section 21501. - 21501. (a) This part applies to a distribution made on...

Section 21502. - 21502. (a) This part does not apply to an instrument...

Section 21503. - 21503. (a) If an instrument includes a formula intended to...

CHAPTER 2 - Marital Deduction Gifts

Section 21520. - 21520. As used in this chapter: (a) “Marital deduction” means...

Section 21521. - 21521. Sections 21524 and 21526 do not apply to a...

Section 21522. - 21522. If an instrument contains a marital deduction gift: (a)...

Section 21523. - 21523. (a) The Economic Recovery Tax Act of 1981 was...

Section 21524. - 21524. If a marital deduction gift is made in trust,...

Section 21525. - 21525. (a) If an instrument that makes a marital deduction...

Section 21526. - 21526. A fiduciary is not liable for a good faith...

CHAPTER 3 - Charitable Gifts

Section 21540. - 21540. If an instrument indicates the transferor’s intention to comply...

Section 21541. - 21541. If an instrument indicates the transferor’s intention to comply...