Sections 665 to 668, inclusive, of the Internal Revenue Code shall not apply to distributions described in subdivision (b) of Section 17745.
(Repealed and added by Stats. 1983, Ch. 488, Sec. 59. Effective July 28, 1983.)
Section 17779
Rev. & Tax. Code § 17779, under Estates, Trusts, Beneficiaries, and Decedents.
Rev. & Tax. Code § 17779