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href="https://cs.wikipedia.org/wiki/Odkaz_(d%C4%9Bdick%C3%A9_pr%C3%A1vo)" title="Odkaz (dědické právo) – Czech" lang="cs" hreflang="cs" data-title="Odkaz (dědické právo)" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Cymynrodd" title="Cymynrodd – Welsh" lang="cy" hreflang="cy" data-title="Cymynrodd" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Verm%C3%A4chtnis" title="Vermächtnis – German" lang="de" hreflang="de" data-title="Vermächtnis" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Legaat_(Rooma_%C3%B5igus)" title="Legaat (Rooma õigus) – Estonian" lang="et" hreflang="et" data-title="Legaat (Rooma õigus)" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Legado_(derecho)" title="Legado (derecho) – Spanish" lang="es" hreflang="es" data-title="Legado (derecho)" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Legaco" title="Legaco – Esperanto" lang="eo" hreflang="eo" data-title="Legaco" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Legs" title="Legs – French" lang="fr" hreflang="fr" data-title="Legs" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Legaat" title="Legaat – Western Frisian" lang="fy" hreflang="fy" data-title="Legaat" data-language-autonym="Frysk" data-language-local-name="Western Frisian" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9C%A0%EC%A6%9D" title="유증 – Korean" lang="ko" hreflang="ko" data-title="유증" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D6%80%D5%AB%D5%BF%D5%A1%D5%AF" title="Հրիտակ – Armenian" lang="hy" hreflang="hy" data-title="Հրիտակ" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Legato_(diritto)" title="Legato (diritto) – Italian" lang="it" hreflang="it" data-title="Legato (diritto)" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D3%A8%D1%81%D0%B8%D0%B5%D1%82%D1%82%D1%96%D0%BA_%D0%B1%D0%B0%D1%81_%D1%82%D0%B0%D1%80%D1%82%D1%83" title="Өсиеттік бас тарту – Kazakh" lang="kk" hreflang="kk" data-title="Өсиеттік бас тарту" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Legaat_(uiterste_wilsbeschikking)" title="Legaat (uiterste wilsbeschikking) – Dutch" lang="nl" hreflang="nl" data-title="Legaat (uiterste wilsbeschikking)" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E9%81%BA%E8%B4%88" title="遺贈 – Japanese" lang="ja" hreflang="ja" data-title="遺贈" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Zapis_zwyk%C5%82y" title="Zapis zwykły – Polish" lang="pl" hreflang="pl" data-title="Zapis zwykły" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-ro 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data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Bequest_and_devise&redirect=no" class="mw-redirect" title="Bequest and devise">Bequest and devise</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Property given by will</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Shakespeare-Testament.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Shakespeare-Testament.jpg/220px-Shakespeare-Testament.jpg" decoding="async" width="220" height="287" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Shakespeare-Testament.jpg/330px-Shakespeare-Testament.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Shakespeare-Testament.jpg/440px-Shakespeare-Testament.jpg 2x" data-file-width="3677" data-file-height="4800" /></a><figcaption>Part of the will of William Shakespeare, which uses "give, device, and bequeath."</figcaption></figure> <p>A <b>devise</b> is <a href="/wiki/Real_property" title="Real property">real property</a> given by <a href="/wiki/Will_and_testament" title="Will and testament">will</a>.<sup id="cite_ref-black2_1-0" class="reference"><a href="#cite_note-black2-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> A <b>bequest</b> is <a href="/wiki/Personal_property" title="Personal property">personal property</a> given by will.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Today, the two words are often used interchangeably due to their combination in many wills as <i>devise and bequeath</i>, a <a href="/wiki/Legal_doublet" title="Legal doublet">legal doublet</a>. The phrase <i>give, devise, and bequeath</i>, a legal triplet, has been used for centuries, including the will of <a href="/wiki/William_Shakespeare" title="William Shakespeare">William Shakespeare</a>. </p><p>The word <i>bequeath</i> is a verb form for the act of making a <i>bequest</i>.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Etymology">Etymology</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=1" title="Edit section: Etymology"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Bequest comes from <a href="/wiki/Old_English" title="Old English">Old English</a> <i>becwethan</i>, "to declare or express in words" — cf. "quoth". </p> <div class="mw-heading mw-heading2"><h2 id="Interpretations">Interpretations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=2" title="Edit section: Interpretations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Part of the process of <a href="/wiki/Probate" title="Probate">probate</a> involves interpreting the instructions in a will. Some wordings that define the scope of a bequest have specific interpretations. "All the estate I own" would involve all of the decedent's possessions at the moment of death.<sup id="cite_ref-lawd_4-0" class="reference"><a href="#cite_note-lawd-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>A <i>conditional bequest</i> is a bequest that will be granted only if a particular event has occurred by the time of its operation. For example, a <a href="/wiki/Testator" title="Testator">testator</a> might write in the will that "Mary will receive the house held in trust if she is married" or "if she has children," etc. </p><p>An <i>executory bequest</i> is a bequest that will be granted only if a particular event occurs in the future. For example, a testator might write in the will that "Mary will receive the house held in a trust set when she marries" or "when she has children". </p><p>In some jurisdictions a bequest can also be a deferred payment, as held in <i><a href="/wiki/Wolder_v._Commissioner" title="Wolder v. Commissioner">Wolder v. Commissioner</a></i>, which will impact its tax status. </p> <div class="mw-heading mw-heading2"><h2 id="Explanations">Explanations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=3" title="Edit section: Explanations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Microeconomics" title="Microeconomics">microeconomics</a>, theorists have engaged the issue of bequest from the perspective of <a href="/wiki/Consumption_(economics)" title="Consumption (economics)">consumption theory</a>, in which they seek to explain the phenomenon in terms of a <a href="/wiki/Bequest_motive" title="Bequest motive">bequest motive</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Oudh_Bequest">Oudh Bequest</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=4" title="Edit section: Oudh Bequest"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Oudh_Bequest" title="Oudh Bequest">Oudh Bequest</a></div> <p>The <b>Oudh Bequest</b> is a <i><a href="/wiki/Waqf" title="Waqf">waqf</a></i><sup id="cite_ref-Hamid_5-0" class="reference"><a href="#cite_note-Hamid-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> which led to the gradual transfer of more than six million <a href="/wiki/Rupee" title="Rupee">rupees</a> from the <a href="/wiki/Indian_Princely_States" class="mw-redirect" title="Indian Princely States">Indian kingdom</a> of <a href="/wiki/Oudh" class="mw-redirect" title="Oudh">Oudh</a> (Awadh) to the <a href="/wiki/Shia" class="mw-redirect" title="Shia">Shia</a> holy cities of <a href="/wiki/Najaf" title="Najaf">Najaf</a> and <a href="/wiki/Karbala" title="Karbala">Karbala</a> between 1850 and 1903.<sup id="cite_ref-Meir_6-0" class="reference"><a href="#cite_note-Meir-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> The bequest first reached the cities in 1850.<sup id="cite_ref-Y-N_7-0" class="reference"><a href="#cite_note-Y-N-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> It was distributed by two <i><a href="/wiki/Mujtahid" class="mw-redirect" title="Mujtahid">mujtahids</a></i>, one from each city. The British later gradually took over the bequest and its distribution; according to scholars, they intended to use it as a "power lever" to influence Iranian <i>ulama</i> and Shia.<sup id="cite_ref-Meir3_8-0" class="reference"><a href="#cite_note-Meir3-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="American_tax_law">American tax law</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=5" title="Edit section: American tax law"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Recipients">Recipients</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=6" title="Edit section: Recipients"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In order to calculate a taxpayer's income tax obligation, the gross income of the taxpayer must be determined. Under Section 61 of the U.S. <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> gross income is "all income from whatever source derived".<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> On its face, the receipt of a bequest would seemingly fall within gross income and thus be subject to tax. However, in other sections of the code, exceptions are made for a variety of things that do not need to be included in gross income. Section 102(a) of the Code makes an exception for bequests stating that "Gross income does not include the value of property acquired by gift, bequest, or inheritance."<sup id="cite_ref-cornell_gifts_10-0" class="reference"><a href="#cite_note-cornell_gifts-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> In general this means that the value or amount of the bequest does not need to be included in a taxpayer's gross income. This rule is not exclusive, however, and there are some exceptions under Section 102(b) of the code where the amount of value must be included.<sup id="cite_ref-cornell_gifts_10-1" class="reference"><a href="#cite_note-cornell_gifts-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> There is great debate about whether or not bequests should be included in gross income and subject to income taxes; however, there has been some type of exclusion for bequests in every <a href="/wiki/Federal_income_tax" class="mw-redirect" title="Federal income tax">Federal Income Tax Act</a>.<sup id="cite_ref-donaldson_2007_11-0" class="reference"><a href="#cite_note-donaldson_2007-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Donors">Donors</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=7" title="Edit section: Donors"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>One reason that the recipient of a bequest is usually not taxed on the bequest is because the donor may be taxed on it. Donors of bequests may be taxed through other mechanisms such as federal wealth transfer taxes.<sup id="cite_ref-donaldson_2007_11-1" class="reference"><a href="#cite_note-donaldson_2007-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> Wealth Transfer taxes, however, are usually imposed against only the very wealthy.<sup id="cite_ref-donaldson_2007_11-2" class="reference"><a href="#cite_note-donaldson_2007-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Devise_and_bequeath&action=edit&section=8" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-black2-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-black2_1-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://thelawdictionary.org/devise/">Devise</a></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Black's Law Dictionary 8th ed, (West Group, 2004)</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><span class="noprint"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/12px-Wikisource-logo.svg.png" decoding="async" width="12" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/18px-Wikisource-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/24px-Wikisource-logo.svg.png 2x" data-file-width="410" data-file-height="430" /></span></span> </span>One or more of the preceding sentences incorporates text from a publication now in the <a href="/wiki/Public_domain" title="Public domain">public domain</a>: <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFChisholm1911" class="citation encyclopaedia cs1"><a href="/wiki/Hugh_Chisholm" title="Hugh Chisholm">Chisholm, Hugh</a>, ed. (1911). "<a href="https://en.wikisource.org/wiki/1911_Encyclop%C3%A6dia_Britannica/Bequest" class="extiw" title="s:1911 Encyclopædia Britannica/Bequest">Bequest</a>". <i><a href="/wiki/Encyclop%C3%A6dia_Britannica_Eleventh_Edition" title="Encyclopædia Britannica Eleventh Edition">Encyclopædia Britannica</a></i>. Vol. 3 (11th ed.). Cambridge University Press. p. 761.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Bequest&rft.btitle=Encyclop%C3%A6dia+Britannica&rft.pages=761&rft.edition=11th&rft.pub=Cambridge+University+Press&rft.date=1911&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADevise+and+bequeath" class="Z3988"></span></span> </li> <li id="cite_note-lawd-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-lawd_4-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://dictionary.law.com/default2.asp?selected=2389&">Law.com</a>, Law Dictionary: all the estate I own</span> </li> <li id="cite_note-Hamid-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-Hamid_5-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAlgar1980" class="citation book cs1">Algar, Hamid (January 1980). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=sVk5frfBQjIC&pg=PA237"><i>Religion and State in Iran, 1785–1906: The Role of the Ulama in the Qajar Period</i></a>. University of California Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780520041004" title="Special:BookSources/9780520041004"><bdi>9780520041004</bdi></a><span class="reference-accessdate">. Retrieved <span class="nowrap">19 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Religion+and+State+in+Iran%2C+1785%E2%80%931906%3A+The+Role+of+the+Ulama+in+the+Qajar+Period&rft.pub=University+of+California+Press&rft.date=1980-01&rft.isbn=9780520041004&rft.aulast=Algar&rft.aufirst=Hamid&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DsVk5frfBQjIC%26pg%3DPA237&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADevise+and+bequeath" class="Z3988"></span></span> </li> <li id="cite_note-Meir-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-Meir_6-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLitvak2001" class="citation journal cs1">Litvak, Meir (1 January 2001). "Money, Religion, and Politics: The Oudh Bequest in Najaf and Karbala', 1850–1903". <i>International Journal of Middle East Studies</i>. <b>33</b> (1): 1–21. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1017%2FS0020743801001015">10.1017/S0020743801001015</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/259477">259477</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:155865344">155865344</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=International+Journal+of+Middle+East+Studies&rft.atitle=Money%2C+Religion%2C+and+Politics%3A+The+Oudh+Bequest+in+Najaf+and+Karbala%27%2C+1850%E2%80%931903&rft.volume=33&rft.issue=1&rft.pages=1-21&rft.date=2001-01-01&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A155865344%23id-name%3DS2CID&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F259477%23id-name%3DJSTOR&rft_id=info%3Adoi%2F10.1017%2FS0020743801001015&rft.aulast=Litvak&rft.aufirst=Meir&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADevise+and+bequeath" class="Z3988"></span></span> </li> <li id="cite_note-Y-N-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-Y-N_7-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFNakash2003" class="citation book cs1">Nakash, Yitzhak (16 February 2003). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=BXJqeTr6p78C&pg=PA228"><i>The Shi'is of Iraq</i></a>. Princeton University Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0691115753" title="Special:BookSources/0691115753"><bdi>0691115753</bdi></a><span class="reference-accessdate">. Retrieved <span class="nowrap">13 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Shi%27is+of+Iraq&rft.pub=Princeton+University+Press&rft.date=2003-02-16&rft.isbn=0691115753&rft.aulast=Nakash&rft.aufirst=Yitzhak&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DBXJqeTr6p78C%26pg%3DPA228&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADevise+and+bequeath" class="Z3988"></span></span> </li> <li id="cite_note-Meir3-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-Meir3_8-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLitvak2000" class="citation journal cs1">Litvak, Meir (1 January 2000). "A Failed Manipulation: The British, the Oudh Bequest and the Shī'ī 'Ulamā' of Najaf and Karbalā'<span class="cs1-kern-right"></span>". <i>British Journal of Middle Eastern Studies</i>. <b>27</b> (1): 69–89. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1080%2F13530190050010994">10.1080/13530190050010994</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/826171">826171</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:153498972">153498972</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=British+Journal+of+Middle+Eastern+Studies&rft.atitle=A+Failed+Manipulation%3A+The+British%2C+the+Oudh+Bequest+and+the+Sh%C4%AB%27%C4%AB+%27Ulam%C4%81%27+of+Najaf+and+Karbal%C4%81%27&rft.volume=27&rft.issue=1&rft.pages=69-89&rft.date=2000-01-01&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A153498972%23id-name%3DS2CID&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F826171%23id-name%3DJSTOR&rft_id=info%3Adoi%2F10.1080%2F13530190050010994&rft.aulast=Litvak&rft.aufirst=Meir&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADevise+and+bequeath" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/61-">"US CODE: Title 26,61. Gross income defined"</a>. Law.cornell.edu<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-01-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=US+CODE%3A+Title+26%2C61.+Gross+income+defined&rft.pub=Law.cornell.edu&rft_id=https%3A%2F%2Fwww.law.cornell.edu%2Fuscode%2Ftext%2F26%2F61-&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADevise+and+bequeath" class="Z3988"></span></span> </li> <li id="cite_note-cornell_gifts-10"><span class="mw-cite-backlink">^ <a href="#cite_ref-cornell_gifts_10-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-cornell_gifts_10-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/102-">"US CODE: Title 26,102. Gifts and inheritances"</a>. Law.cornell.edu<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-01-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=US+CODE%3A+Title+26%2C102.+Gifts+and+inheritances&rft.pub=Law.cornell.edu&rft_id=https%3A%2F%2Fwww.law.cornell.edu%2Fuscode%2Ftext%2F26%2F102-&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADevise+and+bequeath" class="Z3988"></span></span> </li> <li id="cite_note-donaldson_2007-11"><span class="mw-cite-backlink">^ <a href="#cite_ref-donaldson_2007_11-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-donaldson_2007_11-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-donaldson_2007_11-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">Samuel A. Donaldson (2007). 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