GroundRules
RTC § 13411
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 2. Definitions [13401. - 13411.]
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.
Collected 2026-09-14T05:56:33Z. Source file · JSON