California Code, PROB 21501.

California Code, PROB 21501.

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Probate Code - PROB

DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101 - 21700] Â Â ( Division 11 enacted by Stats. 1990, Ch. 79. ) Â Â PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500 - 21541] Â Â ( Part 5 enacted by Stats. 1990, Ch. 79. ) Â Â

CHAPTER 1. General Provisions [21500 - 21503] Â Â ( Chapter 1 enacted by Stats. 1990, Ch. 79. )

  21501.  (a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date. (b) A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988. (Enacted by Stats. 1990, Ch. 79.)