1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

S2Ï ESTA
ESTATES OF DECEDENTS—Continued
Administration—Continued
Letters of administration issued, 633.45
Limitation on original administration, exception,
633.47, 633.48
No administration, inheritance tax procedure,
450.16, 450.22
Persons eligible, time limits, 633.39, 633.40
Realty in another county, 633.25, 633.26
Reopening after five-year limit, 633.48
Special administration, 633.41, 633.42
Tax commission's request, 450.21
Time limits on preferred classes, 633.40
Administrators, see subhead Executors and Administrators
below
Administrators de son tort, liability, 639.19
Administrator, term includes executor, 4.1(21)
Advancements, 636.44
Aliens
Constitutional provisions, Const., Iowa, I, 22
Escheat, 567.1-567.8
Inheritance tax rate, 450.11, 450.93
Notice to consul, 632.15
Purchaser's rights, dower priority, 636.8
Reciprocity provision, 567.8
Right to inherit, Const., Iowa, I, 22; 567.1, 567.2
Allowance, widow, chrldren, 635.12, 635.13, 635.65
Ancillary administration
Alien beneficiaries, notice to consul, 632.15
Certificate of authority filed and recorded,
633.54-633.56
Claims paid before property removed, 633.52
District court jurisdiction, 604.3(1)
Foreign executors, administrators, trustees
Aets legalized, 589.8, 589.11, 589.18, 589.21,
589.24
Appointment in Iowa, conditions, 633.34,
633.35, 633.50, 633.51
Bond required, inheritance tax law, 450.23
Bond resident sureties, 633.51
Certificates of appointment filed and recorded,
633.35, 633.51, 633.54, 633.56
Claims of Iowa residents, 633.51, 633.52
Compromise of inheritance tax, 450.92
Corporation stock transfer, inheritance tax,
450.87
Deeds of trust released, 633.53-633.56
Inheritance tax requirements, 450.23, 450.89-
450.91
Judgments in Iowa released, 633.53-633.56
Mortgages, judgments, power to assign or satisfy,
633.53-633.56
Mortgages released, 633.53-633.56
Nonresident executors, 633.50
Probated in county of property location, 604.3
Sale of Iowa realty, 633.35-633.37
Inheritance tax deductions, 450.12, 450.89, 450.90
Inheritance tax, reciprocity exemption, 450.91
Intestate estates
Administrator appointed, 633.50, 633.51
Claims paid before property removed, 633.52
Procedure for administration, 633.50, 633.51
Inventory filed with clerk, 450.89 -
Inventory filed with tax commission, 450.89
Jurisdiction of district court, 604.3
ESTATES OF DECEDENTS—Continued
Ancillary administration—Continued
Removal of property, payment of claims, 633.52
Sale of real estate, 633.35-633.37
Testate estates
Authority to probate foreign will, 633.33
Executors and trustees, powers, 633.34-633.37
Legalizing acts, 589.8, 589.11, 589.18
Probate conclusive, 633.38
Procedure for probate, 633.33, 633.34
Sales and conveyances, 633.35-633.37
Appeals
See DISTRICT COURT, subhead Appeals from
District Court; SUPREME COURT
Estate tax rulings, 451.9
Inheritance tax ruling, 450.33-450.35, 450.59
Applications in writing, self-explanatory, 638.35
Appraisement
Absence of issue and intestacy, 636.32-636.37
Appointment of appraisers, 450.24, 450.30, 635.5,
635.6, 636.33
Appraisers, duties, 635.5, 635.6, 635.26
Costs deducted from inheritance tax, 450.12
Inheritance tax
Commission issued, 450.27, 450.46
Contingent estates, 450.96
Deferred estate, 450.46
Fees deducted from tax, 450.12
Life and term estate, 450.45
Market value, 450.37, 450.38
Notice given of appraisal, 450.28
Objections to appraisal, trial, 450.31-450.35
Relief from tax, 450.39-450.43
Remainders, 450.44
Oath of inheritance tax appraisers, 450.24
Personal property, 635.5-635.7
Presumptive evidence on accounting, 638.7
Property in another county, 635.6
Qualification of appraisers, 635.6
Real estate sales, 635.5, 635.6, 635.26
Reports of appraisers, 636.33, 636.35
Sale of real estate, 635.26, 635.28
Spouse's exempt property, 635.7
Waiver of valuation by order, 635.5
Assets of estate
Appraisal of personalty, 635.5, 635.6
Bank deposits, 450.86, 526.37, 532.2, 532.4, 532.19
Damages for wrongful death, 635.9
Debts collected, 635.20
Debts to estate compounded, 635.17
Delivery to fiduciary bank's successor, 532.10
Discovery of assets, 635.14-635.16
Escheat to state, 636.50-636.54
Estate tax refunds, 451.8-451.11
Estray animals held by decedent, 188.41
Exempt personalty to widow, 635.7
Inheritance tax, 450.3, 450.86--i50.88
Inmates of institutions, asset disposal, 218.65-
218.70
Insurance, 509.2(6), 509.12, 511.37, 512.7, 635.8
Inventories, 635.1-635.5
Limited partnerships, 545.37
Money, report made, 638.2
Mortgages, 635.18