Prob. Code, § 21521 · Chapter 2. Marital Deduction Gifts

Prob. Code, § 21521

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”).

Notes and commentary — not statutory text

History

Enacted by Stats. 1990, Ch. 79.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=21521.
Text hash: sha256 8f34a372269f22d83b34dea40aff9b67ec058e9baedb8e9345c6b3a02d6f5d9b
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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Probate Code

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