Cal. Code Regs. tit. 18 § 15551.4
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
The valuation of real property for gift tax purposes will depend upon all the facts and circumstances in each case. In making the valuation all relevant and competent evidence will be given consideration.
NOTE: Reference: Section 15551, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15551.4