California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 6 - Valuation
- Section 13951 - Market Value
- Section 13951.1 - Real Property-in General
- Section 13951.2 - Local Assessed Value
- Section 13951.3 - Securities-in General
- Section 13951.4 - Listed Securities and Unlisted Securities Traded on Open Market
- Section 13951.5 - Additional Factors in Valuation of Listed and Traded Securities
- Section 13951.6 - Untraded and Closely Owned Securities
- Section 13951.7 - Good Will-General Method of Valuing
- Section 13951.8 - Other Factors Considered in Valuing Good Will
- Section 13951.9 - Insurance
- Section 13951.10 - Notes and Accounts Receivable
- Section 13951.11 - Interest in Business
- Section 13951.12 - Patent, Trademark, or Copyright
- Section 13951.13 - Growing Crop
- Section 13952 - Limited Estates, Future Estates, Contingent Estates, Annuities (Other than Annuity Contracts)-in General
- Section 13952.1 - Estates, Income and Annuities for Life of One Person
- Section 13952.2 - Estates, Income and Annuities for Joint Lives of Several Persons
- Section 13952.3 - Life Estate, Successive Life Estate and Remainder
- Section 13952.4 - Estates, Income and Annuities for Period of Years
- Section 13952.5 - Deferred Bequest
- Section 13952.6 - Present Value of Annuity Exceeding Value of Annuity Fund
- Section 13952.7 - Remainder
- Section 13952.8 - Annuity Contract
- Section 13952.9 - Joint Life and Survivorship Annuity Contract
- Section 13952.10 - Refund Annuity Contract
- Section 13953 - Tables
- Section 13953.1 - Decedents with Date of Death on or After November 10, 1969 and Before January 1, 1975
- Section 13956 - Contingent Encumbrances and Contingencies
- Section 13957 - Open-Space Land
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.