A partial interest in property left by a decedent to a surviving spouse, such as an income interest, can lead to a credit for tax on prior transfer (CTPT) in the estate of the surviving spouse. Understanding the role that partial interests play in the CTPT can be especially useful when deciding whether to make an election to qualify for the estate tax marital deduction, with respect to qualified terminable interest property (the QTIP election).1 Making a partial QTIP election (or
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