(estate may not avoid its state tax obligations on a property transfer by electing not to claim a state tax credit on its federal return; Illinois estate taxes are due as the credit would have been computed and allowed under I.R.C. Sec. 2001).
(estate may not avoid its state tax obligations on a property transfer by electing not to claim a state tax credit on its federal return; Illinois estate taxes are due as the credit would have been computed and allowed under I.R.C. Sec. 2001).