Labels:book | reckoner | sky OCR: RA8 (6}The regulations under section 2523 relating to the marital deductions, have been expanded result of libera alizing changes made the 1954 Code deduction now allowed where surviving spouse given legal life estate with power appointment over the remainder addition deduction allowed her surviving spouse the right inconme For life from only portion interest property pius power appointment over that portion the intere Minor substantive changes have been made, to reflect changes made by the 1954 Code and clarify existing regulations to facilitate administration. For the most part, the clarify ying changes Te based on recent court decisions and revenue rulings. With respect to nonsubstantive matters, the proposed regulations reflect nore extensive change The regulations have been arranged a ...
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