§ 15551.3. Separate Property Transferred into Community.

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The value of a gift to a spouse effected by the transfer or conversion of his or her spouse's separate property into their community is ordinarily one-half of the total market value of the separate property at the date of the gift.

Note

Note: As to marital exclusion, see Section 15310. As to returning transfers or conversions of separate property into community property, see Section 15656.4.

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

                    
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