Section 2–704. [Taxes on QTIPS.]
A direction in a will or instrument of trust to pay taxes caused by, resulting from, or imposed by reason of the death of the testator or donor, as the case may be, out of the decedent's probate estate or trust estate or other property, shall not include, unless the will or instrument of trust or a provision of such tax laws specifically provides otherwise, taxes levied or assessed under the tax laws of the United States or of the commonwealth or of any foreign state or commonwealth on any qualified terminable interest property in which the decedent had a qualifying income interest for life.
Structure Massachusetts General Laws
Part II - Real and Personal Property and Domestic Relations
Chapter 190b - Massachusetts Uniform Probate Code
Article II - Intestacy, Wills and Donative Transfers
Section 2-101 - Intestate Estate
Section 2-102 - Share of Spouse
Section 2-103 - Share of Heirs Other Than Surviving Spouse
Section 2-106 - Representation
Section 2-107 - Kindred of Half Blood
Section 2-108 - Afterborn Heirs
Section 2-110 - Debts to Decedent
Section 2-112 - Dower and Curtesy Abolished
Section 2-113 - Individuals Related to Decedent Through Two Lines
Section 2-114 - Parent and Child Relationship
Section 2-301 - Entitlement of Spouse; Premarital Will
Section 2-302 - Omitted Children
Section 2-401 - Applicable Law
Section 2-403 - Exempt Property
Section 2-404 - Discretionary Family Allowance
Section 2-405 - Source, Determination, and Documentation
Section 2-501 - Who May Make Will
Section 2-502 - Execution of Wills
Section 2-504 - Self-Proved Will
Section 2-505 - Who May Witness
Section 2-506 - Choice of Law as to Execution
Section 2-507 - Revocation by Writing or by Act
Section 2-508 - Revocation by Change of Circumstances
Section 2-509 - Revival of Revoked Will
Section 2-510 - Incorporation by Reference
Section 2-511 - Testamentary Additions to Trusts
Section 2-512 - Events of Independent Significance
Section 2-513 - Separate Writing Identifying Devise of Certain Types of Tangible Property
Section 2-514 - Contracts Concerning Succession
Section 2-515 - Deposit of Will With Court in Testator's Lifetime
Section 2-516 - Duty of Custodian of Will; Liability
Section 2-517 - Penalty Clause for Contest
Section 2-602 - Will May Pass All Property and After–acquired Property
Section 2-603 - Anti-Lapse; Deceased Devisee; Class Gifts
Section 2-604 - Failure of Testamentary Provision
Section 2-605 - Increase in Devised Securities; Accessions
Section 2-607 - Nonexoneration
Section 2-608 - Exercise of Power of Appointment
Section 2-609 - Ademption by Satisfaction
Section 2-702 - Requirement of Survival
Section 2-703 - Choice of Law as to Meaning and Effect of Donative Dispositions
Section 2-704 - Taxes on Qtips
Section 2-705 - Class Gifts Construed to Accord With Intestate Succession
Section 2-709 - Representation; per Capita at Each Generation; per Stirpes
Section 2-710 - Worthier Title Doctrine Abolished
Section 2-711 - Future Interests in ''heirs'' and Like
Section 2-801 - Disclaimer of Property Interests
Section 2-802 - Effect of Divorce, Annulment, and Decree of Separation
Section 2-901 - Statutory Rule Against Perpetuities
Section 2-902 - When Nonvested Property Interest or Power of Attorney Appointment Created
Section 2-904 - Exclusions From Statutory Rule Against Perpetuities