633.266 Adjusted gross estate. 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 thedeductions allowed by sections 2053 and 2054 of the Internal Revenue Code as defined insection 422.3. [82 Acts, ch 1053, §1]2006 Acts, ch 1140, §9 – 11Referred to in §633A.1102 Sat Dec 23 11:24:50 2023 Iowa Code 2024, Section 633.266 (37, 0)
Iowa Legal Code