(a) Community Property Transferred to Third Person.

In returning a gift of community property to a third person, the total market value of the property at the date of gift should be stated. (See also Section 15656.6).

(b) Quasi-Community Property Transferred to Spouse or Third Person.

In returning a gift of quasi-community property to one of the spouses or to a third person, the total market value of the property at the date of the gift should be stated.

Note: Reference: Section 15656, Revenue and Taxation Code.