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California · Through 2026-09-13

PROB § 21521

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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 2. Marital Deduction Gifts [21520. - 21526.]

Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”).

Collected 2026-09-14T05:56:33Z. Source file · JSON

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