Federal rules of interpretation applicable

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter. Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146. When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter. Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.