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Subchapter 9. Estates, Trusts, Beneficiaries and Decedents | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)
Subchapter 9. Estates, Trusts, Beneficiaries and Decedents
Subchapter 9. Estates, Trusts, Beneficiaries and Decedents
State of California
Article 1. General Rules for Taxation of Estates and Trusts
Article 2. Trusts Which Distribute Current Income Only [Repealed]
Article 3. Estates or Trusts Which May Accumulate Income or Which Distribute Corpus [Repealed]
Article 4. Treatment of Excess Distributions by Trusts [Repealed]
Article 5. Grantor and Others Treated as Substantial Owners [Repealed]
Article 6. Miscellaneous [Repealed]
Article 7. Income in Respect of Decedents [Repealed]