Iowa Statutes
§ 450.61 — Bequests to personal representatives
Iowa § 450.61
This text of Iowa § 450.61 (Bequests to personal representatives) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 450.61 (2026).
Text
If a decedent appoints one or more personal representatives and, in lieu of their allowance
or commission, makes a bequest or devise of property to them which would otherwise be
liable to tax, or appoints them residuary legatees, and the bequests, devises, or residuary
legacies exceed the statutory fees as compensation for their services, the excess is liable to
tax.
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Legislative History
[S13, §1481-a21; C24, 27, 31, 35, 39, §7366; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§450.61]
Nearby Sections
15
§ 450.1
Definitions — construction§ 450.10
Rate of tax§ 450.12
Liabilities deductible§ 450.17
Conveyance — effect§ 450.2
Taxable estates and property§ 450.20
Record of deferred estates§ 450.24
Appraisers§ 450.27
Commission to appraisers§ 450.28
Notice of appraisement§ 450.29
Notice of filing§ 450.3
Property included§ 450.31
ObjectionsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 450.61, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/450.61.