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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 17751 Section 17751
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Section 645 of the Internal Revenue Code, relating to certain revocable trusts treated as part of estate, is modified as follows: (a) An election under Section 645(a) of the Internal Revenue Code for federal purposes shall be treated for purposes of this part as an election made …
Rev. & Tax. Code § 17752 Section 17752
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Section 663 of the Internal Revenue Code, relating to special rules applicable to Sections 661 and 662, is modified as follows: (a) Section 663(b) of the Internal Revenue Code, relating to distributions in the first 65 days of the taxable year, is modified as follows: (1) An elec…
Rev. & Tax. Code § 17755 Section 17755
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For taxable years beginning on or after January 1, 2014, Section 664(c)(2) of the Internal Revenue Code, relating to excise tax, shall not apply and, in lieu thereof, the unrelated business taxable income, as defined in Section 23732, of every charitable remainder annuity trust o…
Rev. & Tax. Code § 17760 Section 17760
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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.)
