{"data":{"id":"us-ca/rtc-17731","jurisdiction":"us-ca","citation":"RTC § 17731","heading":"","body":"(a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.\n(b) Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents [17731. - 17779.]"],"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":"37d6f5a9503cc7e3a48856a5a1ece46277f8dae8f20604e242655ba5300c9a18","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17681","next":"us-ca/rtc-17731.5"},"notice":"GroundRules: Original legal text. Not legal advice."}