Texas Statutes
Subtitle C - Passage of Title and Distribution of Decedents' Property in General
Chapter 124 - Valuation and Taxation of Estate Property

Subchapter A. Apportionment of Taxes

Section 124.001. Definitions - Sec. 124.001. DEFINITIONS. In this subchapter: (1) "Court" means: (A)...

Section 124.002. References to Internal Revenue Code - Sec. 124.002. REFERENCES TO INTERNAL REVENUE CODE. A reference in...

Section 124.003. Apportionment Directed by Federal Law - Sec. 124.003. APPORTIONMENT DIRECTED BY FEDERAL LAW. If federal law...

Section 124.004. Effect of Disclaimers - Sec. 124.004. EFFECT OF DISCLAIMERS. This subchapter shall be applied...

Section 124.005. General Apportionment of Estate Tax; Exceptions - Sec. 124.005. GENERAL APPORTIONMENT OF ESTATE TAX; EXCEPTIONS. (a) A...

Section 124.006. Effect of Tax Deductions, Exemptions, or Credits - Sec. 124.006. EFFECT OF TAX DEDUCTIONS, EXEMPTIONS, OR CREDITS. (a)...

Section 124.007. Exclusion of Certain Property From Apportionment - Sec. 124.007. EXCLUSION OF CERTAIN PROPERTY FROM APPORTIONMENT. (a) To...

Section 124.008. Exclusion of Certain Temporary Interests From Apportionment - Sec. 124.008. EXCLUSION OF CERTAIN TEMPORARY INTERESTS FROM APPORTIONMENT. (a)...

Section 124.009. Qualified Real Property - Sec. 124.009. QUALIFIED REAL PROPERTY. (a) In this section, "qualified...

Section 124.010. Effect of Extension or Deficiency in Payment of Estate Taxes; Liability of Representative - Sec. 124.010. EFFECT OF EXTENSION OR DEFICIENCY IN PAYMENT OF...

Section 124.011. Apportionment of Interest and Penalties - Sec. 124.011. APPORTIONMENT OF INTEREST AND PENALTIES. (a) Interest and...

Section 124.012. Apportionment of Representative's Expenses - Sec. 124.012. APPORTIONMENT OF REPRESENTATIVE'S EXPENSES. (a) Expenses reasonably incurred...

Section 124.013. Withholding of Estate Tax Share by Representative - Sec. 124.013. WITHHOLDING OF ESTATE TAX SHARE BY REPRESENTATIVE. A...

Section 124.014. Recovery of Estate Tax Share Not Withheld - Sec. 124.014. RECOVERY OF ESTATE TAX SHARE NOT WITHHELD. (a)...

Section 124.015. Recovery of Unpaid Estate Tax; Reimbursement - Sec. 124.015. RECOVERY OF UNPAID ESTATE TAX; REIMBURSEMENT. (a) A...

Section 124.016. Time to Initiate Actions to Recover Unpaid Estate Tax - Sec. 124.016. TIME TO INITIATE ACTIONS TO RECOVER UNPAID ESTATE...

Section 124.017. Tax or Death Duty Payable to Another State - Sec. 124.017. TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE....

Section 124.018. Payment of Expenses and Attorney's Fees - Sec. 124.018. PAYMENT OF EXPENSES AND ATTORNEY'S FEES. The court...

Subchapter B. Satisfaction of Certain Pecuniary Gifts

Section 124.051. Valuation of Property Distributed in Kind in Satisfaction of Pecuniary Gift - Sec. 124.051. VALUATION OF PROPERTY DISTRIBUTED IN KIND IN SATISFACTION...

Section 124.052. Satisfaction of Marital Deduction Pecuniary Gifts With Assets in Kind - Sec. 124.052. SATISFACTION OF MARITAL DEDUCTION PECUNIARY GIFTS WITH ASSETS...