DIVISION 2. OTHER TAXES 6001-60709›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 1. Definitions 16700-16704

§ 16704

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.

(Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.)

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

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation 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.