Full text
as a consequence of the death of the taxpayer the property is transferred to a parent of the taxpayer; and
as a consequence of the death of the taxpayer the property is transferred to a parent of the taxpayer; and
as a consequence of the death of the taxpayer the property is transferred to a parent of the taxpayer; and
as a consequence of the death of the taxpayer after 1983 the property has been transferred or distributed to a parent of the taxpayer, and