Chapter 2. Gift Tax›Article 5. Valuation

§ 15551.6. Securities—in General.

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/IE9F050334C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The value of a gift of stocks or bonds is, generally, the market value per share or bond at the date of the gift.

Note: Reference: Section 15551, 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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