Effect of federal determination

1. Final federal determination. Except as provided in subsection 2 , a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter: 2. State determination of certain estates. The assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of the tax under this chapter within one year of the date the return was filed or the date the return is due, whichever is later. 3. Items entering computation of tax. If there has been a final federal determination with respect to a decedent's federal estate tax, any item, but not its value, entering into the computation of the tax is deemed to have been the subject of the final federal determination, whether or not specifically adjusted thereby. 4. Definition. For purposes of this section, "final federal determination" means: