Revenue and Taxation Code section 17731

(a)

Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.

(b)

Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.

Source: Section 17731, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17731.­ (updated Oct. 7, 2005; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 17731's source at ca​.gov