Cal. Code Regs. tit. 18 § 18044-18047(f)

Current through Register 2024 Notice Reg. No. 44, November 1, 2024

Section 18044-18047(f) - Special Rule for Adjustments to Basis Where Property Is Acquired from a Decedent Prior to His Death

Cal. Code Regs. Tit. 18, § 18044-18047(f)

Note: Authority cited: Section 19253, Revenue and Taxation Code.

1. New section filed 5-3-61; effective thirtieth day thereafter (Register 61, No. 9).
2. Repealer filed 8-25-81; effective thirtieth day thereafter (Register 81, No. 35).