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 2. Marital Deduction Gifts [21520 - 21526]
( Chapter 2 enacted by Stats. 1990, Ch. 79. ) 21526.
A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.
(Enacted by Stats. 1990, Ch. 79.)