IC 6-4.1-5-17: Transfers by will; property not specifically bequeathed or devised
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 4.1. DEATH TAXES
- Chapter 5. Determination of Inheritance Tax
Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will.
Collected 2026-09-09T01:51:39Z. Source file · JSON