For Federal estate tax purposes, the gross estate does not include property that will pass to a surviving spouse.

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For Federal estate tax purposes, the gross estate includes all property the decedent owned at the time of death, including property that will pass to a surviving spouse. However, there is an unlimited marital deduction that can apply to property passing to the surviving spouse, effectively reducing the estate tax on that property to zero.

For Federal Estate Tax Purposes, the Gross Estate Does Not