NRS 375A.025 “Federal credit” defined.
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/nv/chapter-375a-tax-on-estates/375a-025·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NRS 375A.025 “Federal credit” defined. “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.