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.)
Section 17760
Rev. & Tax. Code § 17760, under Estates, Trusts, Beneficiaries, and Decedents.
Rev. & Tax. Code § 17760