California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2.5. State Controller |
Chapter 1. Inheritance Tax |
Article 6. Valuation |
§ 13951. Market Value. |
§ 13951.1. Real Property-in General. |
§ 13951.2. Local Assessed Value. |
§ 13951.3. Securities-in General. |
§ 13951.4. Listed Securities and Unlisted Securities Traded on Open Market. |
§ 13951.5. Additional Factors in Valuation of Listed and Traded Securities. |
§ 13951.6. Untraded and Closely Owned Securities. |
§ 13951.7. Good Will-General Method of Valuing. |
§ 13951.8. Other Factors Considered in Valuing Good Will. |
§ 13951.9. Insurance. |
§ 13951.10. Notes and Accounts Receivable. |
§ 13951.11. Interest in Business. |
§ 13951.12. Patent, Trademark, or Copyright. |
§ 13951.13. Growing Crop. |
§ 13952. Limited Estates, Future Estates, Contingent Estates, Annuities (Other than Annuity Contracts)-in General. |
§ 13952.1. Estates, Income and Annuities for Life of One Person. |
§ 13952.2. Estates, Income and Annuities for Joint Lives of Several Persons. |
§ 13952.3. Life Estate, Successive Life Estate and Remainder. |
§ 13952.4. Estates, Income and Annuities for Period of Years. |
§ 13952.5. Deferred Bequest. |
§ 13952.6. Present Value of Annuity Exceeding Value of Annuity Fund. |
§ 13952.7. Remainder. |
§ 13952.8. Annuity Contract. |
§ 13952.9. Joint Life and Survivorship Annuity Contract. |
§ 13952.10. Refund Annuity Contract. |
§ 13953. Tables. |
§ 13953.1. Decedents with Date of Death on or After November 10, 1969 and Before January 1, 1975. |
§ 13956. Contingent Encumbrances and Contingencies. |
§ 13957. Open-Space Land. |