California Probate Code 16100 – As used in this article, the following definitions shall …
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As used in this article, the following definitions shall control:
(a) “Charitable trust” means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code.
Terms Used In California Probate Code 16100
- Charitable trust: means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code. See California Probate Code 16100
- Private foundation: means a private foundation as defined in Section 509 of the Internal Revenue Code. See California Probate Code 16100
- Split-interest trust: means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code. See California Probate Code 16100
(b) “Private foundation” means a private foundation as defined in Section 509 of the Internal Revenue Code.
(c) “Split-interest trust” means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code.
(Enacted by Stats. 1990, Ch. 79.)