CA Prob Code Section 21520

As used in this chapter:

(a)

“Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.

(b)

“Marital deduction gift” means a transfer of property that is intended to qualify for the marital deduction.