The tax is calculated using the Washington taxable estate and Table W. The “Washington taxable estate” means the federal taxable estate before deducting state estate, inheritance, legacy, or succession taxes less:
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$1.5 million for deaths May 17, 2005 to December 31, 2005 or $2 million for deaths on or after January 1, 2006
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The amount of real or tangible personal property that qualifies for a farm deduction.