Iowa Administrative Code - 10/10/2018

Revenue Department [701] | Agency Listing
Chapter 86 INHERITANCE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.86.1 Administration.
701.86.2 Inheritance tax returns and payment of tax.
701.86.3 Audits, assessments and refunds.
701.86.4 Appeals.
701.86.5 Gross estate.
701.86.6 The net estate.
701.86.7 Life estate, remainder and annuity tables—in general.
701.86.8 Special use valuation.
701.86.9 Market value in the ordinary course of trade.
701.86.10 Alternate valuation date.
701.86.11 Valuation—special problem areas.
701.86.12 The inheritance tax clearance.
701.86.13 No lien on the surviving spouse’s share of the estate.
701.86.14 Computation of shares.
701.86.15 Applicability.