§ 12.400

For the purpose of this chapter, 'persons interested in the estate' includes all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent or any benefit with respect to any such property or interest whether under a will or intestacy or by reason of any of the transfers, trusts, estates, rights, powers and relinquishment of powers, as severally enumerated in the United States Internal Revenue Code.(1949 Rev., S. 2075.)Cannot apply retroactively to impair vested rights. 136 C. 126. Cited. 139 C. 285.