California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 6.1 - Deductions
Section 13983.3 - Contingent Obligation
Universal Citation: 18 CA Code of Regs 13983.3
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
A contingent obligation of a decedent is not allowable as a deduction until the contingency occurs.
NOTE: Reference: Section 13983, Revenue and Taxation Code.
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