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Marital deduction: Revision history


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  • curprev 22:4822:48, 30 April 2018 PolychromePlatypus talk contribs 1,824 bytes +335 Clarify transfers pursuant to final decree of divorce are a transfers of right by marriage. Clarify Qualifying Domestic Trust merely defers payment of estate tax until principal transfers to a surviving non-citizen, but preserves the deduction for principal not yet transferred to the surviving spouse if they later become a citizen. undo

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