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§ 15551.6. Securities--In General.

18 CA ADC § 15551.6Barclays 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 5. Valuation
18 CCR § 15551.6
§ 15551.6. Securities--In General.
Currentness
The value of a gift of stocks or bonds is, generally, the market value per share or bond at the date of the gift.
Note: Reference: Section 15551, Revenue and Taxation Code.
This database is current through 6/21/24 Register 2024, No. 25.
Cal. Admin. Code tit. 18, § 15551.6, 18 CA ADC § 15551.6
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