Iowa Administrative Code
Agency 361 - Executive Council
Chapter 11 - INHERITANCE TAX PAYMENTS
Rule 361-11.2 - Decedent's gross estate
Universal Citation: IA Admin Code 361-11.2
Current through Register Vol. 46, No. 19, March 20, 2024
Transfers to be eligible for the tax credit must consist of property that is included in the decedent's gross estate for Iowa inheritance tax purposes.
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