Cal. Code Regs. tit. 18 § 13601
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
A transfer by will made pursuant to an agreement between the transferee and the decedent is subject to the Inheritance Tax Law to the extent that such agreement is not supported by adequate consideration in money or money's worth received by the decedent.
NOTE: Reference: Section 13601, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13601