California § 17742 - Except as otherwise provided in this chapter, the income of an estate or trust is
Full text of California Public Contract Code - PCC § 17742 — Except as otherwise provided in this chapter, the income of an estate or trust is, with citation guidance and answers to common questions.
§ 17742. Except as otherwise provided in this chapter, the income of an estate or trust is
(a) Except as otherwise provided in this chapter, the income of an estate or trust is taxable to the estate or trust. The tax applies to the entire taxable income of an estate, if the decedent was a resident, regardless of the residence of the fiduciary or beneficiary, and to the entire taxable income of a trust, if the fiduciary or beneficiary (other than a beneficiary whose interest in such trust is contingent) is a resident, regardless of the residence of the settlor. (b) For purposes of this article the residence of a corporate fiduciary of a trust means the place where the corporation transacts the major portion of its administration of the trust.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17742
What does Public Contract Code - PCC § 17742 cover?
Section 17742 ("Except as otherwise provided in this chapter, the income of an estate or trust is") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 17742?
A common citation format is "Public Contract Code - PCC § 17742" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 17742 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.