Indiana § 29-2-12-2 Heirs and beneficiaries; charitable or marital deduction or exemption

Indiana Statutes

§ 29-2-12-2 — Heirs and beneficiaries; charitable or marital deduction or exemption

Indiana § 29-2-12-2

Art. 2MISCELLANEOUS PROVISIONS

Ch. 12Apportionment of Federal Estate Taxes

This text of Indiana § 29-2-12-2 (Heirs and beneficiaries; charitable or marital deduction or exemption) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 29-2-12-2 (2026).

Text

Unless a decedent shall otherwise direct by
will, the federal estate tax imposed upon decedent's estate, shall be
apportioned among all of the persons, heirs and beneficiaries of
decedent's estate who receive any property which is includable in the
total gross estate of said decedent for the purpose of determining the
amount of federal estate tax to be paid by said estate, Provided, That no
part of the federal estate tax shall be apportioned against property
which, in the absence of any apportionment whatsoever, whould
qualify for any charitable, marital or other deduction or exemption, nor
against recipients of such property on account thereof.
Formerly: Acts 1969, c.175, s.2.

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Unless a decedent shall otherwise direct by
will, the federal estate tax imposed upon decedent's estate, shall be
apportioned among all of the persons, heirs and beneficiaries of
decedent's estate who receive any property which is includable in the
total gross estate of said decedent for the purpose of determining the
amount of federal estate tax to be paid by said estate, Provided, That no
part of the federal estate tax shall be apportioned against property
which, in the absence of any apportionment whatsoever, whould
qualify for any charitable, marital or other deduction or exemption, nor
against recipients of such property on account thereof.
Formerly: Acts 1969, c.175, s.2.