{"data":{"id":"us-ca/prob-21501","jurisdiction":"us-ca","citation":"PROB § 21501","heading":"","body":"(a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.\n(b) A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988.","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":"04731482d290deecab9ec10361ce9c1de12c97c9617e851f064a2bacd9bc946a","source_id":"us-ca","stale":false,"prev":"us-ca/prob-21500","next":"us-ca/prob-21502"},"notice":"GroundRules: Original legal text. Not legal advice."}