Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 86. INHERITANCE TAX |
Section 701.86.1. Administration. |
Section 701.86.2. Inheritance tax returns and payment of tax. |
Section 701.86.3. Audits, assessments and refunds. |
Section 701.86.4. Appeals. |
Section 701.86.5. Gross estate. |
Section 701.86.6. The net estate. |
Section 701.86.7. Life estate, remainder and annuity tables—in general. |
Section 701.86.8. Special use valuation. |
Section 701.86.9. Market value in the ordinary course of trade. |
Section 701.86.10. Alternate valuation date. |
Section 701.86.11. Valuation—special problem areas. |
Section 701.86.12. The inheritance tax clearance. |
Section 701.86.13. No lien on the surviving spouse’s share of the estate. |
Section 701.86.14. Computation of shares. |
Section 701.86.15. Applicability. |