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  • 2010 California Code :: Probate Code :: Article 2. Proration - Justia Law
    (b) In making a proration of the California estate tax, allowances shall be made for (1) credits (other than the credit for state death taxes paid) allowed by the federal estate tax law and attributable to property located in this state, and (2) exemptions and deductions allowed by the federal estate tax law for the purpose of determining the
  • California Code, Probate Code - PROB § 21612 - FindLaw
    (b) If the obvious intention of the decedent in relation to some specific gift or devise or other provision of a testamentary instrument would be defeated by the application of subdivision (a), the specific devise or gift or provision may be exempted from the apportionment under subdivision (a), and a different apportionment, consistent with
  • California Legislative Information
    We would like to show you a description here but the site won’t allow us
  • State Tax Apportionment Statutes - Heart of America Fellows Institute
    1: CA Probate Code Sec 20110(b)(2): "Where federal law directs otherwise If federal law directs the manner of proration of the federal estate tax, the California estate tax shall be prorated the same manner "
  • California Probate Code (2025)
    Probate Code Refreshed: 2025-06-09 California Public Law California Codes; Remove ads; Login; Codes; Probate Code Probate Code Probate Code 1 Preliminary Provisions and Definitions Sections 1–88 2 General Provisions Sections 100–890 3
  • California Uniform Principal and Income Act - CalCPA
    The California Uniform Principal and Income Act (UPIA) is a law that establishes how trustees should allocate money to the beneficiaries of a trust or estate as principal or income
  • CALIFORNIA PROBATE CODE
    awaiting probate of the will, do any of the following with respect to one or more particular items of property: (a) Collect any particular item of property that is money due the decedent (b) Receive any particular item of property that is tangible personal property of the decedent
  • Estate Tax and Generation-Skipping Transfer Tax Laws and Estate Tax . . .
    This publication includes the California estate tax and generation-skipping transfer tax laws, codified in the Revenue and Taxation Code, and the related estate tax regulations, contained in Title 2 of the California Administrative Code
  • Estate Tax Apportionment Clauses - Greenleaf Trust
    Take-Away: An estate tax apportionment clause is an important provision in a Will or Trust when there is a second marriage, children with different parents, or an extensive use of non-probate transfers techniques like ladybird deeds, TODs, PODs, and IRAs
  • 2024 California Code Probate Code - PROB - Justia Law
    Justia › U S Law › U S Codes and Statutes › California Code › 2024 California Code › Probate Code 2024 California Code (here) 2023 California Code; 2022 California Code; View All Versions; 2024 California Code Probate Code - PROB Previous Next PROBATE CODE Tax Law; More Law Schools Dictionary; Admissions; Financial Aid





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