Oklahoma Statutes
§ 60-181 — Unlimited marital deduction - Construction of trust.
Oklahoma·Title 60 Property
Any trust of a trustor dying after December 31, 1981, which contains a marital deduction formula expressly providing that the spouse of the trustor is to receive the maximum amount of property qualifying for the marital deduction allowable by federal law shall be construed as referring to the unlimited marital deduction provided by the Economic Recovery Tax Act of 1981, Public Law 97-34. This provision shall apply retrospectively to trusts of trustors dying after December 31, 1981.
Free access — add to your briefcase to read the full text and ask questions with AI
Oklahoma § 60-181 (Unlimited marital deduction - Construction of trust.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Laws 1982, c. 368, § 2, emerg. eff. July 14, 1982. Amended by Laws 1983, c. 123, § 1, emerg. eff. May 17, 1983.
Nearby Sections
15
§ 60-1
Definition of property.§ 60-1002
Plane coordinate values.§ 60-1005
Definitions.§ 60-1007
Conversion of feet to meters.§ 60-1101
Unconstitutional.§ 60-1102
Unconstitutional.§ 60-1103
Unconstitutional.§ 60-1104
Unconstitutional.§ 60-1105
Unconstitutional.§ 60-1106
Unconstitutional.