RSA 88-A:5 Allowance for Exemptions, Deductions and Credits.

I. In making an apportionment, allowances shall he made for any exemptions granted, and for any deductions and credits allowed by the law imposing the tax.
II. Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift shall inure to the benefit of the person bearing such relationship or receiving the gift; except that when an interest is subject to a prior present interest which is not allowable as a deduction, the tax apportionable against the present interest shall be paid from principal.
III. Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his estate shall inure to the proportionate benefit of all persons l