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Furthermore, N.C. Gen. Stat. sec. 28A-27-5 (2001) provides
in part as follows:
Sec. 28A-27-5. Exemptions, deductions, and
credits.
(a) Any interest for which a deduction or
exemption is allowed under the federal revenue
laws in determining the value of the decedent's
net taxable estate, such as property passing to
or in trust for a surviving spouse and gifts or
bequests for charitable, public, or similar
purposes, shall not be included in the
computation provided for in G.S. 28A-27-2 to the
extent of the allowable deduction or exemption.
* * * * * * *
(d) To the extent that property passing to or in
trust for a surviving spouse or any charitable,
public, or similar gift or bequest does not
constitute an allowed deduction for purposes of
the tax solely by reason of an inheritance tax or
other death tax imposed upon and deductible from
the property, the property shall not be included
in the computation provided for in this Article,
and to that extent no apportionment shall be made
against the property. * * *
Thus, under the general rule set out in N.C. Gen.
Stat. sec. 28A-27-2(a), a decedent's Federal estate tax
is apportioned pro rata to all persons interested in
the decedent's estate on the basis of the value of each
person's interest in the estate. The statute further
provides that, if the interest is one for which a deduction
or exemption is allowed under the Federal estate tax in
determining the decedent's net taxable estate, such as a
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