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Taxes imposed on testamentary and lifetime transfers, including introduction of the concepts of the gross estate, the marital deduction, joint ownership and the problems thereof, grantor trusts and valuation problems.
Statutory Authority
§§ 54.1-3922 and 54.1-3926 of the Code of Virginia.
Historical Notes
Derived from VR168-01-04 § 9.34, eff. March 1, 1993.
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