§ 2-10-106 — Allowances for exemptions or deductions and credits

(a) In making an apportionment, allowances shall be made
for any exemptions granted and for any deductions and credits
allowed by the law imposing the tax.
(b) Any exemption or deduction allowed by reason of the
relationship of any person to the decedent or by reason of the
purposes of the gift shall inure to the benefit of the person
bearing such relationship or receiving the gift; except that
when an interest is subject to a prior present interest which is
now allowable as a deduction, the tax apportionable against the
present interest shall be paid from principal.
(c) Any deduction for property previously taxed and any
credit for gift taxes or death taxes of a foreign country paid
by the decedent or his estate shall inure to the proportionate
benefit of all persons liable to apportionment.
(d) Any credit for inheritance, succession or estate taxes
or taxes in the nature thereof in respect to property or
interests includable in the estate shall inure to the benefit of
the persons or interests chargeable with the payment thereof to
the extent that, or in proportion as the credit reduces the tax.
(e) To the extent that property passing to or in trust for
a surviving spouse or any charitable, public or similar gift or
bequest does not constitute an allowable deduction for purposes
of the tax solely by reason of an inheritance tax or other death
tax imposed upon and deductible from the property, the property
shall not be included in the computation provided for in W.S.
2-10-103 and to that extent no apportionment shall be made
against the property. The sentence immediately preceding shall
not apply to any case where the result will be to deprive the
estate of a deduction otherwise allowable under applicable gift
and estate laws, relating to deduction for state death taxes on
transfers for public, charitable or religious uses.