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

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