Property transferred to the decedent's spouse is exempt from the estate tax because of the estate tax marital deduction provision.

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The estate tax marital deduction provision allows for an unlimited deduction of property passing to a surviving spouse, which effectively removes the property from the decedent's taxable estate. Therefore, property transferred to the decedent's spouse is exempt from the estate tax.

Property Transferred to the Decedent's Spouse Is Exempt from the Estate