Chapter 1. Inheritance Tax›Article 1. Definitions

§ 13304.2. Incomplete Transfer.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE5FEF1C34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The term “incomplete transfer” includes any transfer under which the rights of the transferee are contingent or the transferor reserves the power to revoke, terminate, alter, amend, revise, or change the interest of the transferee.

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Note: Reference: Section 13304, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller

California Code of Regulations, Title 18 — Division 2.5. State Controller

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