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are applied as of the date of the QTIP election, not the
date of the decedent's death. Third, petitioner argues
that as of the date of the decedent's death, Mrs. Rapp
was entitled to receive annual distributions of all of
the income from the trust because the actions of the co-
trustees and the guardian ad litem in consenting to the
reformation constituted a "qualified disclaimer" under
section 2518. Fourth, petitioner argues that, as of the
date of decedent's death, Mrs. Rapp was entitled to receive
annual distributions of all of the income from the trust
because the cotrustees were obligated to make such
distributions to Mrs. Rapp under a fiduciary duty to look
after her best interests.
Enforceable Right Under California Law to All Trust Income
As a general rule, State law determines the property
rights and interests created by a decedent's will, but
Federal law determines the tax consequences of those rights
and interests. E.g., De Oliveira v. United States, 767
F.2d 1344, 1347 (9th Cir. 1985). In this case,
petitioner's eligibility to include the value of the trust
property in the marital deduction, for Federal estate tax
purposes, depends upon the nature of the interest that
Mrs. Rapp received in the trust under the decedent's 1986
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