Chapter 2. Gift Tax›Article 6. Donor's Return

§ 15656.4. Separate Property Transferred into Community.

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/IEAB17D534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

In returning a gift to a spouse effected by the transfer or conversion of his or her spouse's separate property into their community, the total market value of the separate property at the date of the gift should be stated. (See also Section 15551.6).

Note: Reference: Section 15656, 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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