Excerpt from The Inheritance Tax Law of the State of Illinois: Being the Act to Tax Gifts, Legacies and Inheritances in Certain Cases, Etc;, Force July 1st, A. D. 1895, as Amended in 1901, and as Revised and Extended Under the Title of an Act to Tax Это и многое другое вы найдете в книге The Inheritance Tax Law of the State of Illinois (Walter K. Lincoln)