Law1949The binding text is the one the official gazette published, listed under the publications.
Section 2א of חוק מס עזבון, תש״ט–1949, יתרת העזבון.
This section is in פרק ב׳: מס עזבון
2א. יתרת העזבון
תיקון: תשכ״ד
יתרת העזבון היא שוויים של כל נכסי העזבון לאחר הפחתת הניכויים לפי הסעיפים 2ב ו־2ג.
The text on this page is adapted from the entry חוק מס עזבון, תש״ט–1949 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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