| http://www.w3.org/ns/prov#value | - Superior Court or Probate Court jurisdiction to reform instruments to federal tax requirements. (a) If any deduction under Section 170, Section 2055 or Section 2522 of the Internal Revenue Code of 1986 is not allowable with respect to any interest in property passing under any will, trust agreement or other governing instrument to a person, or for a use, described in Section 170(c), Section 2055(a
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