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2015 Iowa Code
TITLE XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
SUBTITLE 4 - PROBATE — FIDUCIARIES
CHAPTER 633 - PROBATE CODE
Section 633.266 - Adjusted gross estate.

Unless otherwise defined, “adjusted gross estate” in a will means the entire value of the gross estate as determined under the federal estate tax less the aggregate amount of the deductions allowed by sections 2053 and 2054 of the Internal Revenue Code as defined in section 422.3.
[1982 Acts, ch 1053, §1]
2006 Acts, ch 1140, §9-11
Referred to in 633A.1102

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