Section 17731 Of Chapter 9. Estates, Trusts, Beneficiaries, And Decedents From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 9.

. (a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.
  (b) Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.