Idaho § 73-301 - Construction of formula clauses
Full text of Idaho Idaho Statutes § 73-301 — Construction of formula clauses, with citation guidance and answers to common questions.
§ 73-301. Construction of formula clauses
Marital deduction formula clauses in wills executed prior to January 1, 1977, by persons who are residents of this state at the time of death shall be deemed to refer to the increased marital deduction allowed by the Internal Revenue Code of the United States, section 2056(c), as amended by the Tax Reform Act of 1976 (HR 10612).
[73-301, added 1978, ch. 358, sec. 2, p. 942.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 73-301
What does Idaho Statutes § 73-301 cover?
Section 73-301 ("Construction of formula clauses") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 73-301?
A common citation format is "Idaho Statutes § 73-301" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 73-301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.