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Federal estate tax credit 7 Montana
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actually additional Administration adopted allowed amount applies association belonged beneficiaries Brother Chapter charitable child Class Classification collected commission contemplation corporation court death decedent decedent's deductions deed deemed determined devise Disposition donee donor educational effect in possession equal exceeds excess executors exemptions exercise expenses extent Federal estate tax fund gift grant grantor gross estate held hereinafter husband income inheritance tax institutions intangible intended to take interest is charged interest therein joint jurisdiction laws legacy less lien lineal descendant manner months nonresident paid passing Payment of tax penalty percent per annum policies possession or enjoyment proceeds property transferred provisions RATES OF TAX real property received religious resident respect Session shares sister situated succession survivor tangible personal property tax imposed tax is imposed TAX PAYABLE taxable thereof thereto transfer transfer taxable treasurer trust trust or otherwise United unless widow wife