Examlex
In the case of a transfer by gift, a QTIP election causes the property to be subject to the estate tax upon the death of the donee spouse.
Breathing
The physiological process of inhaling oxygen and exhaling carbon dioxide, essential for life and cellular respiration.
Neonatal Period
First 4 weeks of life, a time of transition from intrauterine dependency to independent existence.
First
Referring to the initial or primary in a sequence or series.
Life
The existence of an individual human being or animal, marked by growth, reproduction, and constant adaptation through various biological processes.
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