{"data":{"id":"us-ca/rtc-17779","jurisdiction":"us-ca","citation":"RTC § 17779","heading":"","body":"Sections 665 to 668, inclusive, of the Internal Revenue Code shall not apply to distributions described in subdivision (b) of Section 17745.","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":"98a5e3547e7d40ef50dd3e302105b4b9f59b49e4f6d22f0e97bcda5cdd850421","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17760.5","next":"us-ca/rtc-17851"},"notice":"GroundRules: Original legal text. Not legal advice."}