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DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS 21101-21700›PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE 21500-21541›CHAPTER 2. Marital Deduction Gifts 21520-21526

§ 21520

California Probate Code · 2018-11 edition · updated 2026-10-04 · California

As used in this chapter:

(a) “Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.

(b) “Marital deduction gift” means a transfer of property that is intended to qualify for the marital deduction.

(Enacted by Stats. 1990, Ch. 79.)

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California Probate Code

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