Professional Documents
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Pari Materia
[Latin, Of the same matter; on the same subject.] The phrase used in connection with two laws relating
to the same subjectmatter that must be analyzed with each other.
For example, the federal gift tax provisions supplement the federal estate tax provisions. The two are in p
ari materia andmust be read together because the gift tax provisions were enacted to prevent the avoidan
ce of estate taxes.
Cross-references