Article 1. General Rules for Taxation of Estates and Trusts | Midpage

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California Code of Regulations

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

Article 1. General Rules for Taxation of Estates and Trusts

Article 1. General Rules for Taxation of Estates and Trusts

State of California

17731(g). Termination of Estates and Trusts. [Repealed]17733Deduction for Personal Exemption of Estates and Trusts. [Repealed]17734(d). Cross Reference. [Repealed]17735Depreciation and Depletion. [Repealed]17736Amortization of Emergency Facilities. [Repealed]17737(c). Allocation. [Repealed]17738Disallowance of Standard Deduction. (Cross Reference.) [Repealed]17739(f). Tax-Exempt Interest. [Repealed]17740(b). Dividends Allocated to Corpus. [Repealed]17741(b). Illustration of the Provisions of Sections 17739 to 17740, Inclusive. [Repealed]17742-17745(f). Estates of Infants and Other Wards. [Repealed]17742Taxability of Estates.17743Taxability of Trust Dependent upon Residence of Fiduciary.17744Taxability of Trust Dependent upon Residence of Beneficiary.17746(b). Deductions Included. [Repealed]