California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 6 - Donor's Return
Section 15651.1 - NO Joint Filing
Universal Citation: 18 CA Code of Regs 15651.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
When two or more donors own property in common and make a gift of the common property to the same donee or donees, each donor is required to file a return reporting the gift of his proportionate interest in the common property. Joint filing is not permitted even though the donors are husband and wife making a gift of community property.
NOTE: Reference: Section 15651, Revenue and Taxation Code.
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.
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