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§ 15656.3. Transfers of Community Property or Quasi-Community Property.

18 CA ADC § 15656.3Barclays 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 6. Donor's Return
18 CCR § 15656.3
§ 15656.3. Transfers of Community Property or Quasi-Community Property.
Currentness
(a) Community Property Transferred to Third Person.
In returning a gift of community property to a third person, the total market value of the property at the date of gift should be stated. (See also Section 15656.6).
(b) Quasi-Community Property Transferred to Spouse or Third Person.
In returning a gift of quasi-community property to one of the spouses or to a third person, the total market value of the property at the date of the gift should be stated.
Note: Reference: Section 15656, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15656.3, 18 CA ADC § 15656.3
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