California § 17751 - Section 645 of the Internal Revenue Code, relating to certain revocable trusts tr
Full text of California Public Contract Code - PCC § 17751 — Section 645 of the Internal Revenue Code, relating to certain revocable trusts tr, with citation guidance and answers to common questions.
§ 17751. Section 645 of the Internal Revenue Code, relating to certain revocable trusts tr
Section 645 of the Internal Revenue Code, relating to certain revocable trusts treated as part of estate, is modified as follows: (a) An election under Section 645(a) of the Internal Revenue Code for federal purposes shall be treated for purposes of this part as an election made by the executor, if any, of the estate and the trustee of the qualified revocable trust under Section 645(a) of the Internal Revenue Code for state purposes and a separate election under paragraph (3) of subdivision (e) of Section 17024.5 shall not be allowed. (b) If the executor, if any, of the estate and the trustee of a qualified revocable trust fail to make an election under Section 645(a) of the Internal Revenue Code for federal purposes with respect to that qualified revocable trust, that trust shall be treated and taxed for purposes of this part as a separate trust, an election under Section 645(a) of the Internal Revenue Code for state purposes with respect to that trust shall not be allowed, and a separate election under paragraph (3) of subdivision (e) of Section 17024.5 shall not be allowed with respect to that trust.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17751
What does Public Contract Code - PCC § 17751 cover?
Section 17751 ("Section 645 of the Internal Revenue Code, relating to certain revocable trusts tr") 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 § 17751?
A common citation format is "Public Contract Code - PCC § 17751" (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 § 17751 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.