Tax Accounting Issues for Foreign Trusts (Part II)— footnotes

⁴⁴ CA Rev. & Taxn Code Section 17760.

⁴⁵ See CA Probate Code Sections 17400, 17401 and 17402 for petition of trust administration to a jurisdiction outside of California.

⁴⁶ CA Rev. & Taxn Code Section 17743; the income taxable under Section 17742 shall be apportioned according to the number of fiduciaries resident in California.

⁴⁷ CA Rev. & Taxn Code Sections 18666 and 18662.

⁴⁸ See Sec. 861.

⁴⁹ See Sec. 1361(c)(2)(A).