specific portion

(10)For purposes of paragraphs (5), (6), and (7)(B)(iv), the term “specific portion” only includes a portion determined on a fractional or percentage basis. (c)For purposes of this section, an interest in property shall be considered as passing from the decedent to any person if and only if—

Source

26 USC § 2056(b)(10)


Scoping language

None: Default is title Scope
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