§ 21526
33 words·~1 min read·
/ca/probate-code/21526A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.