26 U.S. Code § 2056 - Bequests, etc., to surviving spouse
https://www.law.cornell.edu/uscode/text/26/2056
WEB26 U.S. Code § 2056 - Bequests, etc., to surviving spouse. For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsection (b), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the ...
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