Idaho Statutes
§ 73-301 — CONSTRUCTION OF FORMULA CLAUSES
Marital deduction formula clauses in wills executed prior to January 1, 1977, by persons who are residents of this state at the time of death shall be deemed to refer to the increased marital deduction allowed by the Internal Revenue Code of the United States, section 2056(c), as amended by the Tax Reform Act of 1976 (HR 10612).
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Idaho § 73-301 (CONSTRUCTION OF FORMULA CLAUSES) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
[73-301, added 1978, ch. 358, sec. 2, p. 942.]
Nearby Sections
15
§ 73-101
CODES NOT RETROACTIVE§ 73-103
CODES CONTINUE EXISTING LAW§ 73-104
TENURE OF OFFICES PRESERVED§ 73-105
CERTAIN OFFICES TO CEASE§ 73-107
LIMITATIONS NOT TOLLED§ 73-108
HOLIDAYS ENUMERATED§ 73-108A
CHILDREN’S DAY§ 73-108B
CONSTITUTIONAL COMMEMORATIVE DAY§ 73-108C
IDAHO DAY§ 73-109
COMPUTATION OF TIME§ 73-111
SEAL DEFINED§ 73-112
JOINT AUTHORITY CONSTRUED