Chapter 2. Gift Tax›Article 5. Valuation

§ 15551.12. Other Factors Considered in Valuing Good Will.

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/IEA1193D34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Among other factors to be considered in the valuation of the good will of a business are those listed in subdivisions (b)(1) to (13) of Section 15551.9.

Note: Reference: Section 15551, 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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