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or any estate, succession, legacy, or inheritance
taxes, are, either by the terms of the will, by the law
of the jurisdiction under which the estate is
administered, or by the law of the jurisdiction
imposing the particular tax, payable in whole or in
part out of the bequests, legacies, or devises
otherwise deductible under this section, then the
amount deductible under this section shall be the
amount of such bequests, legacies, or devises reduced
by the amount of such taxes.
"Section 2055(c) in effect provides that the deduction is based
on the amount actually available for charitable uses, that is,
the amount of the fund remaining after the payment of all death
taxes." Sec. 20.2055-3, Estate Tax Regs.
Generally, "Congress intended that the federal estate tax
should be paid out of the estate as a whole, and that the
applicable state law as to the devolution of property at death
should govern the distribution of the remainder and the ultimate
impact of the federal tax". Riggs v. Del Drago, 317 U.S. 95, 97-
98 (1942). In limited situations, Congress has specified where
the estate tax burden would fall. See secs. 2206 (life
insurance), 2207 (powers of appointment), 2207A (marital
deduction property), and 2207B (reserved life estate). These
situations deal with property that does not pass through the
executor's hands in administering the estate. See Riggs v. Del
Drago, supra at 102. Section 2206 provides in part:
Unless the decedent directs otherwise in his will,
if any part of the gross estate on which tax has been
paid consists of proceeds of policies of insurance on
the life of the decedent receivable by a beneficiary
other than the executor, the executor shall be entitled
to recover from such beneficiary such portion of the
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