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Tribution using R&TC Section 17745 and Part II only. (See R&TC Section 17779.) If you were a noncontingent beneficiary and you received Schedule J (541), Trust Allocation of an Accumulation Distribution, and the trust filed Form 541, California Fiduciary Income Tax Return, and paid the tax, compute your additional tax under the provisions of IRC Section 667. Complete Part I of form FTB 5870A to determine the amount of the tax due. If you were a contingent beneficiary and you did not receive Sch.

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