Items deductible from value of property interests transferred by
non-resident decedent
Sec. 15. The following items, and no others, may be deducted
from the value of property interests transferred by a non-resident
decedent:
(1) taxes, other than federal estate taxes;
(2) those administration expenses described in section 13(b)(9)
of this chapter;
(3) liens against the property so transferred; and
(4) claims against the decedent's domiciliary estate which are
allowed by the court having jurisdiction over that estate and
which will not be paid from that estate because it is exhausted.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006