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Iowa Code Title X. Financial Resources [Chs. 421-454] § 450.2. Taxable estates and property

Current as of January 01, 2024 | Updated by Findlaw Staff

The following estates and property and any interest in or income from any of the following estates and property, which pass from the decedent owner in any manner described in this chapter, are subject to tax as provided in this chapter:

1. Real estate and tangible personal property located in this state regardless of whether the decedent was a resident of this state at death.

2. Intangible personal property owned by a decedent domiciled in this state.

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Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 450.2. Taxable estates and property - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-450-2/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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