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Statutes > Iowa Laws > Title 10 - Financial Resources > Subtitle 3 - Inheritance and Estate Taxes > CHAPTER 450A - GENERATION SKIPPING TRANSFER TAX > 450A.3 - VALUE OF PROPERTY.

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IOWA STATUTES AND CODES

450A.3 - VALUE OF PROPERTY.

450A.3 VALUE OF PROPERTY. The value of property, included in a generation skipping transfer, shall be the same as determined for federal generation skipping transfer tax purposes under the Internal Revenue Code.          Section History: Early Form [C79, 81, § 450A.3]          Section History: Recent Form 87 Acts, 1st Ex, ch 1, §19

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