PROB § 21500
Where this section sits in the code
- Probate Code - PROB
- DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101. - 21700.]
- PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500. - 21541.]
- CHAPTER 1. General Provisions [21500. - 21503.]
As used in this part, “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended from time to time. A reference to a provision of the Internal Revenue Code includes any subsequent provision of law enacted in its place.
Collected 2026-09-14T05:56:33Z. Source file · JSON