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Article 1. Definitions | Midpage
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California Code of Regulations
Title 18
Division 2.5. State Controller
Chapter 2. Gift Tax
Article 1. Definitions
Article 1. Definitions
State of California
15103
Property--In General.
15103.1
Property of Resident Donors.
15103.2
Property of Nonresident Donors.
15103.3
Intangible Personal Property.
15103.4
Residence.
15103.5
Residence of Married Women and Minors.
15103.6
Resident.
15103.7
Nonresident.
15103.8
Joint Tenancy.
15103.9
Future Interest.
15103.10
Tax-Exempt Securities.
15104
Transfers--In General.
15104.1
Cessation of Donor's Dominion or Control.
15104.2
Transfer of Community Property into Joint Tenancy, or Vice Versa.
15104.3
Transfer of Separate Property into Joint Tenancy.
15104.4
Transfer of Joint Tenancy Property to Third Person.
15104.5
Release of Debt.
15104.6
Permitting Statute of Limitations to Run on Obligation.
15104.7
Transfer of Corporate Property.
15104.8
Transfers in Trust.
15104.9
Life Insurance.
15104.10
Purchase of Annuity.
15104.11
Transfer for Rendition of Service to Third Person.
15104.12
Transfers by or to Children.
15104.13
Transfers by or for Mental Incompetents.
15104.50
Transfer Between Spouses of Real Property Owned by Husband and Wife in Joint Tenancy Created on or After September 11, 1957 and Before January 1, 1981.
15104.51
Transfer to Third Person of Real Property Owned by Husband and Wife in Joint Tenancy Created on or After September 11, 1957.
15106
Transfer for Inadequate Consideration.
15109
Donee.
15118
“Net Gifts” Defined.