{"data":{"id":"us-ca/prob-21500","jurisdiction":"us-ca","citation":"PROB § 21500","heading":"","body":"As used in this part, “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended from time to time. A reference to a provision of the Internal Revenue Code includes any subsequent provision of law enacted in its place.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"72df9fd81719f5d06e5c86d5f9853c6770cc6c537b82e1dc881e3f4da75b569e","source_id":"us-ca","stale":false,"prev":"us-ca/prob-21406","next":"us-ca/prob-21501"},"notice":"GroundRules: Original legal text. Not legal advice."}