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Prohibition of Gift and Death Taxes 13301
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1987 Amendment 26 USCS 3d Income Taxes added by Stats Added Stats 1943 added subd amended by Stats Amended Stats 1951 amount apply assessment beneﬁciary Cal Jur 3d Cal Rptr Califomia certiﬁcate Chapter Collateral References commencing with Section Corresponding federal statute Cross References Death and Gift Death Taxes decedent deduction deﬁned in Section Deﬁnitions effective August effective December effective July 28 effective June 30 effective September 25 employee ﬁle ﬁled ﬁling ﬁrst Former Section former subd Franchise Tax Board Gift Taxes gross income Historical Derivation Initiative adopted June Intemal Revenue Code Internal Jur 3d Income lst Ex Sess nonresident Note See note operative January operative July payment penalty purposes pursuant refund Repealed by Initiative repealed by Stats repealed section related Repealed Stats 1983 resident Section repealed 1982 September 30 speciﬁed spouse Stats lst Ex subdivision tax credit tax imposed taxable years beginning Taxes—Part taxpayer trust Witkin Summary 8th