2017 Idaho Statutes
Title 73 - GENERAL CODE PROVISIONS
Chapter 3 - CONSTRUCTION OF FORMULA CLAUSES
Section 73-301 - CONSTRUCTION OF FORMULA CLAUSES.
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).
[73-301, added 1978, ch. 358, sec. 2, p. 942.]
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