Cal. Code Regs. tit. 18 § 13644
Current through Register 2024 Notice Reg. No. 36, September 6, 2024
Any irrevocable inter vivos transfer in trust under which the trustee is to pay the income to the trustor during his life, and upon the trustor's death deliver the corpus to the beneficiary is a transfer with reservation of an income or interest for life and is subject to the Inheritance Tax Law.
Note: As to a revocable transfer in trust, see Section 13646.
NOTE: Reference: Section 13644, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13644