DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents 17731-17779

§ 17760

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.

(Added by Stats. 2005, Ch. 691, Sec. 38. Effective October 7, 2005.)

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California Revenue and Taxation Code

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