…osed on such property under section 2056A as distributions constituting taxable events are made from the QDOT. The estate tax imposed by section 2056A is the decedent’s estate tax liability, and that tax generally equals the amount of additional estate tax that would have been im…

…e Finally, the Treasury Department and the IRS agree that because unanticipated events may cause a fund to fail the 85 percent threshold in any one year, the fund should still qualify as a QFPF if it shows that is has consistently qualified as such over an extended period. The fi…

…e in chickens, turkeys, and ducks: Adamantanes. Neuraminidase inhibitors. 62 FR 27947 , May 22, 1997, as amended at 67 FR 5471 , Feb. 6, 2002; 68 FR 9530 , Feb. 28, 2003; 68 FR 14134 , Mar. 24, 2003; 71 FR 14377 , Mar. 22, 2006; 77 FR 745 , Jan. 6, 2012] eCFR Content Pages Titles…

…ckens, turkeys, and ducks: (1) Adamantanes. (2) Neuraminidase inhibitors. 62 FR 27947 , May 22, 1997, as amended at 67 FR 5471 , Feb. 6, 2002; 68 FR 9530 , Feb. 28, 2003; 68 FR 14134 , Mar. 24, 2003; 71 FR 14377 , Mar. 22, 2006; 77 FR 745 , Jan. 6, 2012] eCFR Content Pages Titles…