{"data":{"id":"us-ca/rtc-13410","jurisdiction":"us-ca","citation":"RTC § 13410","heading":"","body":"“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.","path":["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.]"],"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":"bcc25c023ba38e4623818b4058d4c06c8f2e138c00e46082860454deef0e2318","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13409","next":"us-ca/rtc-13411"},"notice":"GroundRules: Original legal text. Not legal advice."}