In the absence of directions to the contrary, (i) such part of the tax shall be apportioned
to each of the transferees as bears the same ratio to the total tax as the ratio which
each of the transferees' property included in the gross tax estate bears to the total
property entering into the net estate for tax before the specific exemption, and the
balance of the tax shall be apportioned to the fiduciary, the values as finally determined
in the respective tax proceedings being the values to be used as the basis for apportionment
of the respective taxes; (ii) any deduction allowed under the law imposing the tax
by reason of the relationship of any person to the decedent or by reason of the charitable
purposes of the gift shall inure to the benefit of the fiduciary or transferee, as
the case may be, subject nonetheless to the provisions of section 3A:25-32 of this title; (iii) any deduction for property previously taxed and any credit
for gift taxes paid by the decedent shall inure to the benefit of all transferees
and the fiduciary and the tax to be apportioned shall be the tax after allowance of
such deduction and credit; and (iv) any interest resulting from late payment of the
tax shall be apportioned in the same manner as the tax and shall be charged by the
fiduciary and any trustee of any inter vivos trust and any other transferee wholly
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