"Federal death tax credit" defined
Sec. 4. "Federal death tax credit" means the maximum federal
estate tax credit provided, with respect to estate, inheritance, legacy,
or succession taxes, under Section 2011 or Section 2102 of the
Internal Revenue Code.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),
P.L.6, SEC.1; P.L.87-1983, SEC.1; P.L.2-1987, SEC.23.
Last modified: May 28, 2006