PROB § 21526
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.]
A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON