Amount of tax. (a) Definition of tax. (b) Benefits allowed in determining amount of section 2056A estate tax. (1) General rule. (2) Treatment as resident. (3) Special rule in the case of trusts de- scribed in section 2056(b)(8). (4) Credit for state and foreign death taxes. (5) Alternate valuation and special use valuation. (c) Miscellaneous rules. (d) Examples. (a) Property subject to QDOT election. (b) Property not subject to QDOT election. (c) Example.
Appears in 6 contracts
Samples: Estate Tax Agreement, Estate Tax Agreement, Estate Tax Agreement
Amount of tax. (a) Definition of tax.
(b) Benefits allowed in determining amount of section 2056A estate tax.
(1) General rule.
(2) Treatment as resident.
(3) Special rule in the case of trusts de- scribed in section 2056(b)(8).
(4) Credit for state and foreign death taxes.
(5) Alternate valuation and special use valuation.
(c) Miscellaneous rules.
(d) Examples.
(a) Property subject to QDOT election.
(b) Property not subject to QDOT election.
(c) Example.
Appears in 2 contracts
Samples: Estate Tax Agreement, Estate Tax Agreements
