72-16-332. Property acquired from decedent defined. Property is considered to have been acquired from the decedent if the property:
     (1) is so considered under section 1014(b) of the Internal Revenue Code;
     (2) is acquired by any person from the estate; or
     (3) is acquired by any person from a trust to the extent the property is includable in the gross estate of the decedent.

     History: En. Sec. 9, Ch. 705, L. 1979; amd. Sec. 3, Ch. 511, L. 1983.