1. (a) Decedent Dying On or After September 11, 1957. In the case of a decedent dying on or after September 11, 1957, each spouse is considered a transferor of one-half of the property.

2. (b) Decedents Dying Prior to September 11, 1957. In the case of a decedent who died prior to September 11, 1957:

   1. (1) If the property was acquired on or after July 29, 1927, each spouse is considered a transferor of one-half of the property.

   2. (2) If the property was acquired prior to July 29, 1927, the husband is considered the transferor of the entire property.

      (See also Section 13554.)

      Note: Reference: Section 13551, Revenue and Taxation Code.

The whole of any community property which is transferred by means of a taxable inter vivos transfer by the spouses to a third person is subject to the Inheritance Tax Law.