§ 15551.2. Community Property Transferred to Spouse.

Latest version.

The value of a gift of community property to one or the other of the spouses is ordinarily one-half of the total market value of the property at the date of the gift (see Section 15301).

Note

Note: As to returning gifts of community property, see Sections 15656.3 and 15656.6.

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

                    
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