Insulated property definition
Insulated property means property subject to a time-limited interest that is included in the apportionable estate but is unavailable for payment of an estate tax because of impossibility or impracticability.
Insulated property means property subject to a 962 time-limited interest which is included in the apportionable
Insulated property means property subject to a time-limited interest which is included in the apportionable estate and is unavailable for payment of an estate tax because of impossibility or impracticability. Insulated property does not include property from which the beneficial holder has the unilateral right to cause distribution to himself or herself.
More Definitions of Insulated property
Insulated property means property sub- ject to a time-limited interest that is included in the apportionable estate but is unavailable for payment of an estate tax because of im- possibility or impracticability.
Insulated property means property
Insulated property means property subject to a time-limited in- terest which is included in the apportionable estate but is unavailable for payment of an estate tax because of impossibility or impracticabil- ity.