§560:2-208 Exclusions, valuation, and overlapping application. (a) Exclusions:
(b) Valuation. The value of property:
(c) Overlapping application; no double inclusion. In case of overlapping application to the same property of the paragraphs or subparagraphs of section 560:2-205, 560:2-206, or 560:2-207, the property is included in the augmented estate under the provision yielding the greatest value, and under only one overlapping provision if they all yield the same value. [L 1996, c 288, pt of §1; am L 1997, c 383, §13]