§ 17742. Taxability of Estates.

Barclays California Code of Regulations Title 18. Public Revenues Division 3. Franchise Tax Board Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12-31-54) (Refs & Annos) Subchapter 9. Estates, Trusts, Beneficiaries and Decedents Article 1. General Rules for Taxation of Estates and Trusts