NRS 375A.025 - “Federal credit” defined.

NV Rev Stat § 375A.025 (2019) (N/A)
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“Federal credit” means the maximum amount of the credit against the federal estate tax for state death taxes allowed by 26 U.S.C. § 2011, in respect to a decedent’s taxable estate.

(Added to NRS by 1987, 2100)