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

§ 21526

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

A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Probate Code

California Probate Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.