Home Table of Contents

§ 186. Unlimited marital deduction--Interpretation of will

Oklahoma Statutes AnnotatedTitle 84. Wills and Succession

Oklahoma Statutes Annotated
Title 84. Wills and Succession (Refs & Annos)
Chapter 3. Interpretation of Wills (Refs & Annos)
84 Okl.St.Ann. § 186
§ 186. Unlimited marital deduction--Interpretation of will
Currentness
Any will of a decedent dying after December 31, 1981, which contains a marital deduction formula expressly providing that the spouse of the testator is to receive the maximum amount of property qualifying for the marital deduction allowable by federal law shall be construed as referring to the unlimited marital deduction provided by the Economic Recovery Tax Act of 1981, Public Law 97-34.1 This provision shall apply retrospectively to wills of decedents dying after December 31, 1981.

Credits

Laws 1982, c. 368, § 1, operative July 1, 1982. Laws 1983, c. 123, § 2, eff. May 17, 1983.

Footnotes

1
26 U.S.C.A. § 1 et seq.
84 Okl. St. Ann. § 186, OK ST T. 84 § 186
Current with emergency effective legislation through Chapter 182 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
End of Document