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Article 6.1. Deductions | Midpage
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California Code of Regulations
Title 18
Division 2.5. State Controller
Chapter 1. Inheritance Tax
Article 6.1. Deductions
Article 6.1. Deductions
State of California
13982
Apportionment of Deductions--In General.
13982.1
Nonresident Decedent.
13983
Unsecured Obligation.
13983.1
Secured Obligation.
13983.2
Joint and Several Obligation.
13983.3
Contingent Obligation.
13983.4
Outlawed Obligation.
13986
Expenses of Funeral and Last Illness.
13987
State and Local Taxes and Assessments--In General.
13987.1
California Inheritance Tax.
13987.2
Gift Taxes.
13988
Compensation of Executor Provided by Will.
13988.1
Executor or Administrator Who Acts as His Own Attorney.
13988.2
Statutory Commissions and Fees on Community Property.
13988.3
Nondeductible Statutory Commissions and Fees.
13988.4
Losses on Sale of Property.
13988.5
Miscellaneous Deductible Expenses of Administration.
13988.6
Nondeductible Expenses of Administration.