§ 13951.3. Securities-in General.

Latest version.

The value of stocks or bonds is, generally, the market value per share or bond on the date of the transferor's death.

Note

Note: Reference: Section 13951, Revenue and Taxation Code.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');