{"data":{"id":"us-ia/iowa-code-633.266","jurisdiction":"us-ia","citation":"Iowa Code § 633.266","heading":"Adjusted gross estate.","body":"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.","path":["Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES (Ch. 595 - 686D)","Chapter 633 - PROBATE CODE","Subchapter VI - WILLS","Part 1 - GENERAL PROVISIONS RELATING TO WILLS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/633.266.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:16Z","sha256":"0c951f13251d258f295f074087993ea647f515c5ace137a41ed8867f37eb5d79","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-633.265","next":"us-ia/iowa-code-633.267"},"notice":"GroundRules: Original legal text. Not legal advice."}