Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)
Subchapter 9. Estates, Trusts, Beneficiaries and Decedents
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- Article 1. General Rules for Taxation of Estates and Trusts
- Article 2. Trusts Which Distribute Current Income Only [Repealed]
- Article 3. Estates or Trusts Which May Accumulate Income or Which Distribute Corpus…
- Article 4. Treatment of Excess Distributions by Trusts [Repealed]
- Article 5. Grantor and Others Treated as Substantial Owners [Repealed]
- Article 6. Miscellaneous [Repealed]
- Article 7. Income in Respect of Decedents [Repealed]
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