Chapter 1. Inheritance Tax›Article 6.1. Deductions

§ 13983.3. Contingent Obligation.

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/IE7FB36F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A contingent obligation of a decedent is not allowable as a deduction until the contingency occurs.

Note: Reference: Section 13983, 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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