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1999 SESSION

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HB 2000 Augmented estate; exclusions; valuation.

Introduced by: William J. Howell | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Augmented estate; exclusions; valuation. Resolves two issues concerning property and the augmented estate: (i) its exclusion from a decedent’s augmented estate to the extent it was gratuitously received and (ii) valuation of includible joint property.


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