§ 15551.10. Interest and Dividends.

Latest version.

If the donee does not receive the interest or dividends as part of the gift, interest accrued on bonds or dividends declared on stocks prior to the date of a gift of the bonds or stocks will not be treated as augmenting the taxable value of the bonds or stocks.

Note

Note: Reference: Section 15551, Revenue and Taxation Code.

                    
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