A transferee is entitled to one specific or personal exemption in respect to all property received by him from the transferor, whether during life or at the death of the latter, pursuant to any transfer subject to the Inheritance Tax Law. This exemption varies in amount in accordance with the transferee's degree of relationship to the transferor, see Revenue and Taxation Code Sections 13307 through 13310, and Sections 13801 through 13804.

Note: As to the deduction of the specific exemption from the lower tax rate brackets, see Section 13402.3.

Note: Reference: Section 13801, Revenue and Taxation Code.