{"data":{"id":"us-ca/prob-21526","jurisdiction":"us-ca","citation":"PROB § 21526","heading":"","body":"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.","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 2. Marital Deduction Gifts [21520. - 21526.]"],"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":"41e58805aaaad3cb5fc7e0391329980b4a67cad841d73d72a966e1d15d758dfd","source_id":"us-ca","stale":false,"prev":"us-ca/prob-21525","next":"us-ca/prob-21540"},"notice":"GroundRules: Original legal text. Not legal advice."}