PART II EXEMPT TRANSFERS
CHAPTER III ALLOCATION OF EXEMPTIONS
41 Burden of tax.
Notwithstanding the terms of any disposition—
a
none of the tax on the value transferred shall fall on any specific gift if or to the extent that the transfer is exempt with respect to the gift, and
b
none of the tax attributable to the value of the property comprised in residue shall fall on any gift of a share of residue if or to the extent that the transfer is exempt with respect to the gift.