{"data":{"id":"us-ca/rtc-17732","jurisdiction":"us-ca","citation":"RTC § 17732","heading":"","body":"Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall 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":"1929f6ef120ca8e54bed837e6a0ecb2ac8d1fc7ae3b7b211feb9ae8fc6d7fae3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17731.5","next":"us-ca/rtc-17733"},"notice":"GroundRules: Original legal text. Not legal advice."}