California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 5 - Valuation
- Section 15551 - Market Value
- Section 15551.1 - Encumbrances and Liens
- Section 15551.2 - Community Property Transferred to Spouse
- Section 15551.3 - Separate Property Transferred into Community
- Section 15551.4 - Real Property-in General
- Section 15551.5 - Local Assessed Value
- Section 15551.6 - Securities-in General
- Section 15551.7 - Listed Securities and Unlisted Securities Traded on Open Market
- Section 15551.8 - Additional Factors in Valuation of Listed and Traded Securities
- Section 15551.9 - Untraded and Closely Owned Securities
- Section 15551.10 - Interest and Dividends
- Section 15551.11 - Good Will-General Method of Valuing
- Section 15551.12 - Other Factors Considered in Valuing Good Will
- Section 15551.13 - Notes and Accounts Receivable
- Section 15551.14 - Interest in Business
- Section 15551.15 - Patent, Trademark, or Copyright
- Section 15551.16 - Growing Crop
- Section 15552 - Limited Estates, Future Estates, Contingent Estates, Annuities (Other than Annuity Contracts)-in General
- Section 15552.1 - Estates, Income and Annuities for Life of One Person
- Section 15552.2 - Estates, Income and Annuities for Joint Lives of Several Persons
- Section 15552.3 - Life Estate, Successive Life Estate and Remainder
- Section 15552.4 - Estates, Income and Annuities for Period of Years
- Section 15552.5 - Deferred Gift
- Section 15552.6 - Present Value of Annuity Exceeding Value of Annuity Fund
- Section 15552.7 - Remainder
- Section 15552.8 - Tables
- Section 15552.9 - Gifts Made on or After November 10, 1969 and Before January 1, 1975
- Section 15556 - Contingent Encumbrances and Contingencies
- Section 15558 - Purchase of Single Payment Contract for Another
- Section 15558.1 - Assignment of Annuity Contract
- Section 15558.2 - Assignment, or Designation of Beneficiary, of Life Insurance Contract
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