Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 9. Estates, Trusts, Beneficiaries and Decedents

Article 1. General Rules for Taxation of Estates and Trusts

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Browse/Home/California/CaliforniaCodeofRegulations?guid=IF1F64C804C8311EC89E5000D3A7C4BC3&originationContext=documenttoc&transitionType=Default&contextData=(sc.Default)

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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