GroundRules
PROB § 21501
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.]
(a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.
(b) A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988.
Collected 2026-09-14T05:56:33Z. Source file · JSON