633.266  Adjusted gross estate.
  Unless otherwise defined, “adjusted gross estate” in a will means the entire value of the gross estate as determined under the federal estate tax less the aggregate amount of the deductions allowed by sections 2053 and 2054 of the Internal Revenue Code as defined in section 422.3.
[82 Acts, ch 1053, §1]
2006 Acts, ch 1140, §9 – 11

Internal Revenue Code definition is updated regularly; for applicable definition in a prior tax year, refer to Iowa Acts and Code or Code Supplement for that year