DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents 17731-17779

§ 17750

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

Section 643(a) of the Internal Revenue Code, relating to distributable net income, is modified to provide that the exclusion under Section 18152.5 shall not be taken into account.

(Amended by Stats. 1997, Ch. 611, Sec. 43. Effective October 3, 1997.)

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California Revenue and Taxation Code

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