Prob. Code, § 21526 · Chapter 2. Marital Deduction Gifts

Prob. Code, § 21526

Verbatim from the official edition

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

A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.

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=21526.
Text hash: sha256 41e58805aaaad3cb5fc7e0391329980b4a67cad841d73d72a966e1d15d758dfd
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

Cited by 1 provision

Provisions in this library whose text cites Prob. Code, § 21526. Each shows the citation as that text prints it.

Probate Code

Prob. Code, § 21521Printed as Sections 21524 and 21526

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.