§ 15104.2. Transfer of Community Property into Joint Tenancy, or Vice Versa.
18 CA ADC § 15104.2Barclays Official California Code of Regulations
18 CCR § 15104.2
§ 15104.2. Transfer of Community Property into Joint Tenancy, or Vice Versa.
A transfer or conversion of community property into a joint tenancy between the spouses does not constitute a gift. The same is true as to a transfer or conversion of joint tenancy property owned by a husband and wife into their community where both spouses made equal contributions to the joint tenancy.
Where there are unequal contributions made to real property held by a husband and wife in joint tenancy, created on or after September 11, 1957 and before January 1, 1981, see Sections 15104.50 and 15104.51.
Credits
Note: Authority cited: Section 16506, Revenue and Taxation Code. Reference: Section 15104, Revenue and Taxation Code.
History
1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15104.2, 18 CA ADC § 15104.2
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