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Subsection (5) applies to a gift if an estate arises on and as a consequence of the death after 2015 of an individual and the gift is
Subsection (5) applies to a gift if an estate arises on and as a consequence of the death after 2015 of an individual and the gift is
Subsection (5) applies to a gift if an estate arises on and as a consequence of the death after 2015 of an individual and the gift is