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Chapter 1. Inheritance Tax›Article 4.2. Inter Vivos Transfers

§ 13641. Consideration in Money or Money's Worth.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE6CF61234C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For the purpose of the Inheritance Tax Law the term “consideration in money or money's worth” does not include any consideration not reducible to money or a money value, such as love and affection or a promise of marriage.

Note: Reference: Section 13641, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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