In the corporation : property belonging to a specific individual — qualified terminable interest property : property passing to the surviving partner that qualifies for the marital deduction When the executor so elects delivering that the partner is entitled to receive revenue in payments produced at least yearly for life https://propertyinvestmentgurgaon.family.blog/2025/05/30/bptp-amstoria-verti-greens-everyday-living-with-nature-and-class-in-gurgaon/