Cal. Code Regs. tit. 18 § 13983.4
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
An obligation of a decedent on which the statute of limitations had run on or prior to the date of the death of the decedent is not allowable as a deduction.
NOTE: Reference: Section 13983, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13983.4