Cal. Code Regs. tit. 18 § 13601.6
Current through Register 2024 Notice Reg. No. 45, November 8, 2024
An agreement, assignment, compromise of a will contest or other arrangement entered into by a legatee, heir or transferee after the death of a decedent, which does not qualify as a disclaimer of an interest in the decedent's property or estate, but which changes the distribution that would otherwise have been made under the will, by the laws of intestacy or by other transfer from the decedent is to be disregarded in determining the inheritance tax on the transfer as it would otherwise have been made.
Note: As to disclaimers, see Section 13409(a).
NOTE: Reference: Section 13601, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13601.6