DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS 21101-21700›PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE 21500-21541›CHAPTER 1. General Provisions 21500-21503

§ 21500

California Probate Code · 2026-09 edition · updated 2026-10-03 · California

As used in this part, “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended from time to time. A reference to a provision of the Internal Revenue Code includes any subsequent provision of law enacted in its place.

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

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California Probate Code

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