Revenue and Taxation Code section 17760

Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.

Source: Section 17760, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17760. (accessed May 12, 2025).

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17760.5
17779

Last Updated

May 12, 2025

§ 17760’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17760

Original Source: Section 17760, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17760. (last accessed May 12, 2025).