div class=trans-pagebutton class=gotoPage data-page=1Page 1button div class=trans-imageimg data-url=documenttedeccom-2016-11-12-irc-once-made-this-election-is-in-addition-the-valuehtmlpage=1 data-page=1 class=trans-thumb lazyload alt=Page 1: tedeccom · 2016 11 12 · IRC § once made this election is In addition the value Of the QTIP property for which the election is made must be included in the estate or tne loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader036fdocumentsusreader036viewer20220715026121dfadf5090a524a0226c3html5thumbnails1jpg width=140 height=200 divdiv