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The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn Jan 2004

The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn

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Editors' Synopsis: This Article describes the significant sections of the 2003 Uniform Estate Tax Apportionment Act (the "2003 Uniform Act'). The Article explains the purpose and operation of the 2003 Uniform Act's various sections and notes some of the differences between the 2003 Uniform Act and its prior version.