Iowa Statutes
§ 633.266 — Adjusted gross estate
Iowa § 633.266
This text of Iowa § 633.266 (Adjusted gross estate) 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 § 633.266 (2026).
Text
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 the
deductions allowed by sections 2053 and 2054 of the Internal Revenue Code as defined in
section 422.3.
[82 Acts, ch 1053, §1]
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Legislative History
[C51, §1284, 1285; R60, §2316, 2317; C73, §2334, 2335; C97, §3279; S13, §3279; C24, 27, 31,
35, 39, §11858; C46, 50, 54, 58, 62, §633.13; C66, 71, 73, 75, 77, 79, 81, §633.267]
Nearby Sections
15
§ 633.1
Short title§ 633.10
Jurisdiction§ 633.100
Waiver of exemption§ 633.101
Appraisal§ 633.102
Costs and expenses§ 633.103
Certain corporate distributions§ 633.108
Small distributions§ 633.109
Inability to distribute estate funds§ 633.110
Receipts taken§ 633.111
Final discharge period§ 633.112
Discovery of property§ 633.113
CommitmentCite This Page — Counsel Stack
Bluebook (online)
Iowa § 633.266, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/633.266.