Taxonomy: California Revenue And Taxation Code Division 2.Part 10.Chapter 9.

Section 17760 Of Chapter 9. Estates, Trusts, Beneficiaries, And Decedents From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 9.

17760

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