Rev. & Tax. Code, § 17760 · Chapter 9. Estates, Trusts, Beneficiaries, and Decedents

Rev. & Tax. Code, § 17760

Verbatim from the official edition

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

Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 2005, Ch. 691, Sec. 38. Effective October 7, 2005.

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=RTC&sectionNum=17760.
Text hash: sha256 8a5177f4b99a6fe855580273229bf6e7fec5a2aa704f95486efeb2a80bdc7c63
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

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.