GroundRules
Iowa Code § 633.266: Adjusted gross estate.
Where this section sits in the code
- Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES (Ch. 595 - 686D)
- Chapter 633 - PROBATE CODE
- Subchapter VI - WILLS
- Part 1 - GENERAL PROVISIONS RELATING TO WILLS
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.
Collected 2026-09-14T19:40:16Z. Source file · JSON