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§ 15104.10. Purchase of Annuity.

18 CA ADC § 15104.10Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 2. Gift Tax (Refs & Annos)
Article 1. Definitions
18 CCR § 15104.10
§ 15104.10. Purchase of Annuity.
Currentness
A transfer of property from A to B pursuant to an agreement under which B is to pay an annuity to C may constitute a gift from A to C.
Note: Reference: Section 15104, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15104.10, 18 CA ADC § 15104.10
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