California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 4.4 - Powers of Appointment
Section 13692.4 - Powers Joint with Creator of Power
Universal Citation: 18 CA Code of Regs 13692.4
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Excepted from the definition of a general power of appointment is a power not exercisable by the donee of the power except in conjunction with the creator of the power. Transfer of property made subject to such a power is treated as a transfer by the creator of the power, taxability being determinable under Revenue and Taxation Code Sections 13641- 13648.
NOTE: Reference: Section 13692, Revenue and Taxation Code.
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