§5143

xable year”); sec. 1368(c)(3) (“Treatment of remainder.--Any portion of the distribution remaining after the application of paragraph (2)”); sec. 2056A(b)(1)(B), (10)(A), (“property remaining in a qualified domestic trust on the date of the death”); sec. 5143(d)(4) (“the partner or partners remaining after death or withdrawal of a member”); sec. 6342(b) (“Any surplus proceeds remaining after the (continued...) - 32 - There are other sections, however, where the word “remaining” is used in a diff

xable year”); sec. 1368(c)(3) (“Treatment of remainder. — Any portion of the distribution remaining after the application of paragraph (2)”); sec. 2056A(b)(l)(B), (10)(A) (“property remaining in a qualified domestic trust on the date of the death”); sec. 5143(d)(4) (“the partner or partners remaining after death or withdrawal of a member”); sec. 6342(b) (“Any surplus proceeds remaining after the application of subsection (a)”); sec. 7608(c)(3) (“such proceeds or the balance of such proceeds rema