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California · Through 2026-09-13

PROB § 21500

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Where this section sits in the code
  1. Probate Code - PROB
  2. DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101. - 21700.]
  3. PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500. - 21541.]
  4. 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

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