GroundRules
PROB § 20213
Where this section sits in the code
- Probate Code - PROB
- DIVISION 10. PRORATION OF TAXES [20100. - 20225.]
- CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer [20200. - 20225.]
- ARTICLE 2. Proration [20210. - 20215.]
If a trust is created or other provision made whereby a transferee is given an interest in income, or an estate for years or for life, or another temporary interest in property, the tax on both the temporary interest and other interests in the property shall be charged against, and paid out of, the corpus of the property without apportionment between the temporary and other interests.
Collected 2026-09-14T05:56:33Z. Source file · JSON