§ 21520
60 words·~1 min read·
/ca/probate-code/21520A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this chapter:
(a)“Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code.
(b)“Marital deduction gift” means a transfer of property that is intended to qualify for the marital deduction.