Probate Code - PROB
DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101 - 21700]
( Division 11 enacted by Stats. 1990, Ch. 79. ) PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500 - 21541]
( Part 5 enacted by Stats. 1990, Ch. 79. ) CHAPTER 1. General Provisions [21500 - 21503]
( Chapter 1 enacted by Stats. 1990, Ch. 79. ) 21500.
As used in this part, “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended from time to time. A reference to a provision of the Internal Revenue Code includes any subsequent provision of law enacted in its place.
(Enacted by Stats. 1990, Ch. 79.)