Article 6.1. Deductions
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 13982. Apportionment of Deductions—in General.
- § 13982.1. Nonresident Decedent.
- § 13983. Unsecured Obligation.
- § 13983.1. Secured Obligation.
- § 13983.2. Joint and Several Obligation.
- § 13983.3. Contingent Obligation.
- § 13983.4. Outlawed Obligation.
- § 13986. Expenses of Funeral and Last Illness.
- § 13987. State and Local Taxes and Assessments—in General.
- § 13987.1. California Inheritance Tax.
- § 13987.2. Gift Taxes.
- § 13988. Compensation of Executor Provided by Will.
- § 13988.1. Executor or Administrator Who Acts as His Own Attorney.
- § 13988.2. Statutory Commissions and Fees on Community Property.
- § 13988.3. Nondeductible Statutory Commissions and Fees.
- § 13988.4. Losses on Sale of Property.
- § 13988.5. Miscellaneous Deductible Expenses of Administration.
- § 13988.6. Nondeductible Expenses of Administration.
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