State death taxes

(4) State death taxes The amount which bears the same ratio to the State death taxes as the value of the property, as determined for purposes of this chapter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this paragraph, the term “State death taxes” means the taxes described in section 2058(a).

Source

26 USC § 2106(a)(4)


Scoping language

for purposes of this chapter
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