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

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

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341 ESTA<br />

ESTATES OF DECEDENTS—Continued<br />

Spouse surviving—Continued<br />

Family occupying homestead, 561.17<br />

Firemen's and policemen's pensions, 410.10,<br />

411.1(10), 411.6<br />

Guardian ad litem for insane spouse, dower set<br />

<strong>of</strong>f, 636.25, 636.26<br />

Heir, when construed to include spouse, 635.10<br />

Homestead<br />

Devise subject to survivor's rights, 561.14<br />

Distributive share included, 636.7<br />

Divorced spouse, homestead right continues,<br />

561.16<br />

Exemptions, 425.11(2), 561.19, 561.20<br />

Failure to elect, homestead occupancy waived,<br />

636.28<br />

Life possession in lieu <strong>of</strong> dower, 561.12<br />

Mentally incapable spouse, court election,<br />

636.29<br />

New homestead exempt, 561.20<br />

Nonexempt as to old-age assistance, 249.19<br />

Occupancy, 230.28, 249.19, 561.11, 561.15, 636.28<br />

Possession and occupancy by spouse, 561.11<br />

Referees to determine exemption, 561.8, 561.9<br />

Removal <strong>of</strong> spouse or children without consent<br />

forbidden, 561.15<br />

Tax credit, 425.11(2)<br />

Will, not to affect homestead right, 633.1<br />

Husband, rights coextensive, 636.6<br />

Inheritance tax, 450.9, 450.10, 450.94<br />

Inheritance tax lien, duty to enter, 450.16<br />

Inmates <strong>of</strong> state institutions, disposition <strong>of</strong><br />

property, 218.65-218.70<br />

Insane spouse, election by court, 636.26, 636.29,<br />

636.30<br />

Insane support, limitation on county, 230.28<br />

Insurance exemption, 509.12, 511.37, 512.17, 635.8<br />

Insurance proceeds, considered as "heir", 635.10<br />

Joint bank deposits, 528.64<br />

Legal settlement, poor law, 252.16(4)<br />

Life insurance, assessment, payable, 510.10<br />

Limitation on cestui que trust recovery, 614.14<br />

Listed in probate proceedings, 632.10, 635.1,<br />

638.34<br />

More than one spouse, shares fixed, 636.41<br />

Named in first report, 635.1<br />

Notice <strong>of</strong> application for final settlement, 638.36<br />

Old-age assistance lien, junior to occupancy,<br />

249.19<br />

Petition for widow's allowance, 635.13<br />

Poor law, legal settlement, 252.16(4)<br />

Presumption attending devise to spouse, 633.2<br />

Share <strong>of</strong> insurance received, 635.11<br />

Simultaneous deaths, effect, 637.1-637.8<br />

<strong>State</strong> institution inmates, assets for spouse,<br />

218.66<br />

Suspended taxes, nonliability, 427.11<br />

Veteran's widow, tax exemption, 427.4<br />

Widow's allowance, 450.12, 635.12, 635.13, 636.4<br />

Will devise, presumptions, 633.2<br />

Will's disposal <strong>of</strong> property, priority, 633.1<br />

Workmen's compensation provisions, 85.42,<br />

85.43<br />

<strong>State</strong> land bought, title defect, refund, 568.16<br />

Surveyor employed to set <strong>of</strong>f dower, 636.11<br />

Suspended taxes, charge against estate, 427.11<br />

ESTATES OF DECEDENTS—Continued<br />

Taxes<br />

Generally, see TAXATION<br />

Cancellation, wrongful inheritance tax, 450.35<br />

Certificate <strong>of</strong> income taxes paid, 422.27<br />

Certificate <strong>of</strong> personal tax payment, 682.35,<br />

682.36<br />

Compromise <strong>of</strong> estate personal tax, 682.36<br />

Deductions, inheritance tax, 450.12<br />

Estate tax, 451.1-451.13<br />

Homestead tax credit, 425.11(2)<br />

Income tax, 422.4-422.31<br />

Inheritance tax, 450.1-450.96<br />

Listing for taxation, 428.1(4), 428.6<br />

Minor's taxes paid, 635.50<br />

Moneys and credits, deductions, 429.10<br />

Payment <strong>of</strong> taxes, 635.48-635.50, 635.66<br />

Presumption <strong>of</strong> five-year ownership, 443.17<br />

Property listed, 428.1(4), 428.6<br />

Property never assessed, presumption, 443.17<br />

Refunds, inheritance taxes, 450.94, 450.96<br />

Relief from appraisement, inheritance tax,<br />

450.43<br />

Sales tax, 422.42-422.59<br />

Suspended taxes, charge against estate, 427.11<br />

Use tax, 422.42, 423.1-423.25<br />

Temporary executor, when appointed, 635.64<br />

Testator may prescribe procedure, 635.51<br />

Time computed from issuance <strong>of</strong> first letters,<br />

633.31<br />

Time for accounting, first report, 638.2<br />

Time limit for closing estates, 638.4<br />

Title to realty, change certified by clerk, 558.66,<br />

606.14<br />

Transcripts<br />

Conveyance ten years old, 635.39<br />

Convict's estate record, 218.69<br />

Inheritance tax costs to tax commission, 450.84<br />

Probate records, transcript in evidence, 633.23<br />

Realty in foreign county, cost, 633.25, 633.26<br />

Sale or mortgage <strong>of</strong> realty, another county,<br />

635.38<br />

Transfer <strong>of</strong> probate to another county, 631.12<br />

Transfer in contemplation <strong>of</strong> death, inheritance<br />

tax, 450.3, 450.8<br />

Trial<br />

Claims, 635.55-635.59<br />

Jury trial<br />

Claims against estate, 635.59<br />

Will contests, 633.19<br />

Objections to dower, 636.15,636.37<br />

Objections to $15,000 set<strong>of</strong>f to spouse, 636.37<br />

Trustees, declaratory judgment, R.C.P. 265<br />

Trustees, probate procedure applies, 633.32<br />

Unclaimed inheritances, Const., <strong>Iowa</strong>, IX, 2nd,<br />

3; 218.67-218.70, 636.50-636.54, 682.31-682.41<br />

Undistributed funds deposited, 682.31-682.33<br />

Unrepresented parties, guardian ad litem, 638.37-<br />

638.40<br />

Use tax, liability, 422.42, 423.1-423.25<br />

Verification <strong>of</strong> applications and orders, 638.35<br />

Veteran's death, papers recorded free, 335.4-335.7<br />

Violations<br />

Disobedience <strong>of</strong> trust fund order, 682.30<br />

Maladministration by executor or administrator,<br />

removal, 638.29(2)

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