California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 5 - Valuation
Section 15551.12 - Other Factors Considered in Valuing Good Will
Universal Citation: 18 CA Code of Regs 15551.12
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Among other factors to be considered in the valuation of the good will of a business are those listed in subdivisions (b)(1) to (13) of Section 15551.9.
NOTE: Reference: Section 15551, Revenue and Taxation Code.
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