GroundRules
PROB § 21520
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 2. Marital Deduction Gifts [21520. - 21526.]
As used in this chapter:
(a) “Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.
(b) “Marital deduction gift” means a transfer of property that is intended to qualify for the marital deduction.
Collected 2026-09-14T05:56:33Z. Source file · JSON