California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 1 - Definitions
Section 15104.2 - Transfer of Community Property into Joint Tenancy, or Vice Versa

A transfer or conversion of community property into a joint tenancy between the spouses does not constitute a gift. The same is true as to a transfer or conversion of joint tenancy property owned by a husband and wife into their community where both spouses made equal contributions to the joint tenancy.

Where there are unequal contributions made to real property held by a husband and wife in joint tenancy, created on or after September 11, 1957 and before January 1, 1981, see Sections 15104.50 and 15104.51.

1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).

Note: Authority cited: Section 16506, Revenue and Taxation Code. Reference: Section 15104, Revenue and Taxation Code.