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§ 15656.4. Separate Property Transferred into Community.

18 CA ADC § 15656.4Barclays 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 § 15656.4
§ 15656.4. Separate Property Transferred into Community.
Currentness
In returning a gift to a spouse effected by the transfer or conversion of his or her spouse's separate property into their community, the total market value of the separate property at the date of the gift should be stated. (See also Section 15551.6).
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, § 15656.4, 18 CA ADC § 15656.4
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