Section 23804.

Cal. Revenue and Taxation Code - RTC § 23804.
in effect
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Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.

References

referencesCal. Revenue and Taxation Code - RTC § 1367.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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