| http://www.w3.org/ns/prov#value | - espect to the estate of a person other than the decedent).???(b) PERIOD OF LIMITATIONS- The deduction allowed by this section shall include only such taxes as were actually paid and deduction therefor claimed before the later of--???(1) 4 years after the filing of the return required by section 6018, or???(2) if--???(A) a petition for redetermination of a deficiency has been filed with the Tax Cou
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