Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.
(Amended by Stats. 1999, Ch. 987, Sec. 46. Effective October 10, 1999.)
Section 17732
Rev. & Tax. Code § 17732, under Estates, Trusts, Beneficiaries, and Decedents.
Rev. & Tax. Code § 17732