§ 20113
68 words·~1 min read·
/ca/probate-code/20113A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or for life in, or other temporary interest in, any property, the estate tax on both the temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of the property without apportionment between remainders and temporary estates.