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2006 Delaware Code - Subchapter I — Property Subject to Tax

§§ 1301-1314. Definitions; Property included in gross estate -- Resident decedent; Same -- Nonresident decedent; Powers of appointment and certain income interests; Jointly owned property; Transfers in contemplation of death; Transfers taking effect at or after death; Revocable transfers; Annuities; Proceeds of life insurance; Transfers for insufficient consideration; Prior interests; Charitable, educational, religious, etc., bequests; Valuation of farm and small business real property.

Repealed by 71 Del. Laws, c. 353, § 10, eff. Jan. 1, 1999.

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