| http://www.w3.org/ns/prov#value | - The amount of the tax shall be the amount of the federal credit allowable for estate, inheritance, legacy and succession taxes paid to any state or the District of Columbia under the provisions of the federal internal revenue code in [force at the date of such decedent's death] effect as of January 1, 2001, in respect to any property owned by such decedent or subject to such taxes as part of or in
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