§ 13988. Compensation of Executor Provided by Will.

If a decedent by will has provided for the compensation of the executor of his will, and the executor does not waive or renounce his claim thereto by a written instrument filed in court, no deduction for the statutory commission under Section 901 of the Probate Court is allowable as an expense of administration. It is to be noted, however, that in such case only that portion of the compensation left by will which exceeds the statutory commission is subject to taxation under the Inheritance Tax Law (see Section 13603 and Revenue and Taxation Code Section 13603).

Note

Note: Reference: Section 13988, Revenue and Taxation Code.