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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 2.5. State Controller |
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Chapter 1. Inheritance Tax |
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Article 6.1. Deductions |
| § 13982. Apportionment of Deductions-in General. |
| § 13982.1. Nonresident Decedent. |
| § 13983. Unsecured Obligation. |
| § 13983.1. Secured Obligation. |
| § 13983.2. Joint and Several Obligation. |
| § 13983.3. Contingent Obligation. |
| § 13983.4. Outlawed Obligation. |
| § 13986. Expenses of Funeral and Last Illness. |
| § 13987. State and Local Taxes and Assessments-in General. |
| § 13987.1. California Inheritance Tax. |
| § 13987.2. Gift Taxes. |
| § 13988. Compensation of Executor Provided by Will. |
| § 13988.1. Executor or Administrator Who Acts as His Own Attorney. |
| § 13988.2. Statutory Commissions and Fees on Community Property. |
| § 13988.3. Nondeductible Statutory Commissions and Fees. |
| § 13988.4. Losses on Sale of Property. |
| § 13988.5. Miscellaneous Deductible Expenses of Administration. |
| § 13988.6. Nondeductible Expenses of Administration. |