California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 6 - Donor's Return
Section 15656.4 - Separate Property Transferred into Community
Universal Citation: 18 CA Code of Regs 15656.4
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
In returning a gift to a spouse effected by the transfer or conversion of his or her spouse's separate property into their community, the total market value of the separate property at the date of the gift should be stated. (See also Section 15551.6).
NOTE: Reference: Section 15656, Revenue and Taxation Code.
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