Marital deduction definition

Marital deduction means the federal estate tax deduction allowed for transfers under section 2056 of the Internal Revenue Code, as in effect on January 1, 2008, or the federal gift tax deduction allowed for trans- fers under section 2523 of the Internal Re- venue Code, as in effect on January 1, 2008.
Marital deduction means the federal estate tax deduction allowed for transfers under section 2056 of the Internal Revenue Code, as in effect on [May 24, 2003] the effective date of this 2005 Act, or the federal gift tax deduction allowed for transfers under section 2523 of the Internal Revenue Code, as in effect on [May 24, 2003] the effective date of this 2005 Act.
Marital deduction means the federal estate tax deduction allowed for transfers under sec- tion 2056 of the Internal Revenue Code, as in effect on January 1, [2006] 2008, or the federal gift tax deduction allowed for transfers under section 2523 of the Internal Revenue Code, as in effect on January 1, [2006] 2008.

More Definitions of Marital deduction

Marital deduction means the federal estate tax deduction allowed for transfers under sec- tion 2056 of the Internal Revenue Code, as in effect on May 24, 2003, or the federal gift tax de- duction allowed for transfers under section 2523 of the Internal Revenue Code, as in effect on May 24, 2003.
Marital deduction means the federal