(a)In this subtitle the following words have the meanings…#
(a) In this subtitle the following words have the meanings indicated.
(b)“Estate” means the federal gross estate of a decedent,…#
(b) “Estate” means the federal gross estate of a decedent, as determined by Subtitle B of the Internal Revenue Code, as increased by any property not otherwise included in the federal gross estate that is deemed to be included pursuant to § 7-309(b)(6) of this subtitle.
(c)“Federal estate tax” means the tax imposed by Chapter…#
(c) “Federal estate tax” means the tax imposed by Chapter 11 of the Internal Revenue Code.