All federal estate taxes, distinguished from state inheritance taxes, owing by the estate of a decedent shall be paid from the property of the estate, unless the will of the decedent, or other trust instrument, provides expressly to the contrary.
Iowa Code § 633.449
Payment of federal estate taxes
Known as the Iowa Probate Code
The act spans §§ 633–633 (527 sections).
[C66, 71, 73, 75, 77, 79, 81, §633.449] 2008 Acts, ch 1119, §20; 2010 Acts, ch 1138, §59; 2014 Acts, ch 1076, §23
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.