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2020 Iowa Code
Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
Chapter 633 - PROBATE CODE
Section 633.449 - Payment of federal estate taxes.
Universal Citation: IA Code § 633.449 (2020)
633.449 Payment of federal estate taxes.
All federal estate taxes, distinguished from state inheritance taxes, owing by the estate of a decedent shall be paid from the property of the estate, unless the will of the decedent, or other trust instrument, provides expressly to the contrary.
[C66, 71, 73, 75, 77, 79, 81, §633.449]
2008 Acts, ch 1119, §20; 2010 Acts, ch 1138, §59; 2014 Acts, ch 1076, §23
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