California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2.5. State Controller |
Chapter 2. Gift Tax |
Article 5. Valuation |
§ 15551.4. Real Property-in General.
Latest version.
- The valuation of real property for gift tax purposes will depend upon all the facts and circumstances in each case. In making the valuation all relevant and competent evidence will be given consideration.
Note
Note: Reference: Section 15551, Revenue and Taxation Code.