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gift or bequest for charitable purposes, then the interest
is not to be included in the apportionment computation.
N.C. Gen. Stat. sec. 28A-27-5(a). In that event, none
of the Federal estate tax is apportioned by the North
Carolina statute to the charitable bequest or other
deductible interest, and the entire amount of the bequest
can be deducted from the gross estate in computing the
taxable estate. See, e.g., Estate of Brunetti v.
Commissioner, T.C. Memo. 1988-517.
The North Carolina apportionment statute further
provides that if a decedent's will specifies a method of
apportionment of the estate tax that is different from the
method specified by N.C. Gen. Stat. sec. 28A-27-2(a), then
the method specified in the decedent's will controls. N.C.
Gen. Stat. sec. 28A-27-2(b).
There are several provisions of the Internal Revenue
Code in which Congress has given the decedent's estate the
right to recover from the person receiving the decedent's
property the portion of the estate tax burden attributable
to the property. See secs. 2206 (life insurance), 2207
(powers of appointment), 2207A (marital deduction
property), and 2207B (reserved life estate). Generally,
these Federal recovery provisions deal with property
that does not pass through the hands of a personal
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