Property acquired from decedent defined
Property is considered to have been acquired from the decedent if the property:
(1) is so considered under section 1014(b) of the Internal Revenue Code;
(2) is acquired by any person from the estate; or
(3) is acquired by any person from a trust to the extent the property is includable in the gross estate of the decedent.
(1) is so considered under section 1014(b) of the Internal Revenue Code;
(2) is acquired by any person from the estate; or
(3) is acquired by any person from a trust to the extent the property is includable in the gross estate of the decedent.
Property acquired from decedent defined Repealed
Property is considered to have been acquired from the decedent if the property: Sec. 36, Ch. 9, Sp. L. May 2000.
| EnactedEn. SectionSec. 9, ChapterCh. 705, Laws ofL. 1979 |
| AmendedAmd. SectionSec. 3, ChapterCh. 511, Laws ofL. 1983 |