Sec. 1. The purpose of this chapter is to provide for an equitable apportionment of federal estate tax imposed upon decedents' estates under the provisions of the United States revenue code.
Formerly: Acts 1969, c.175, s.1. As amended by Acts 1982, P.L.171, SEC.72.
Structure Indiana Code
Article 2. Miscellaneous Provisions
Chapter 12. Apportionment of Federal Estate Taxes
29-2-12-0.1. Application of Certain Amendments to Chapter
29-2-12-2. Heirs and Beneficiaries; Charitable or Marital Deduction or Exemption
29-2-12-4. Method of Apportionment