Section 2622. Taxable amount in case of taxable termination (a) In general

Latest version.

-For  purposes of this chapter, the taxable amount in  the case of a taxable termination shall be-
    (1) the value of all  property  with  respect  to  which  the  taxable
  termination has occurred, reduced by
    (2) any deduction allowed under subsection (b).
    (b)  Deduction  for  certain expenses.-For purposes of subsection (a),
  there shall be allowed a deduction similar to the deduction  allowed  by
  section 2053 (relating to expenses, indebtedness, and taxes) for amounts

  attributable   to  the  property  with  respect  to  which  the  taxable
  termination has occurred.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');