Iowa Code (Last Updated: December 05, 2016) |
Title XV. JUDICIAL BRANCH AND JUDICIAL PROCEDURES |
Chapter 633. PROBATE CODE |
Section 633.449. Payment of federal estate taxes.
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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]