Indiana Code — Title 6 (Taxation)
IC 6-4.1-5-17
Transfers by will; property not specifically bequeathed or
Official textiga.in.govlast amended
devised
Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will.
As added by Acts 1976, P.L.18, SEC.1.
Amendment history
As added by Acts 1976, P.L.18, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-4.1-5-5 · Repealed
- 6-4.1-5-6 · Repealed
- 6-4.1-5-7 · Petition for order of no inheritance tax due
- 6-4.1-5-8 · Hearing upon petition for order of no inheritance tax due;
- 6-4.1-5-9 · Repealed
- 6-4.1-5-10 · Orders of inheritance tax and witness fees due; form
- 6-4.1-5-11 · Determination of inheritance tax due; mailing of copies to
- 6-4.1-5-12 · Repealed
- 6-4.1-5-13 · Appointment of temporary guardian
- 6-4.1-5-14 · Appraisal and determination of tax due on nonresident
- 6-4.1-5-15 · Orders with respect to nonresident decedent's estate;…
- 6-4.1-5-16 · Notice of taxes due upon nonresident decedent's estate
- 6-4.1-5-17 · Transfers by will; property not specifically bequeathed or
- 6-4.1-6-0.5 · Applicability
- 6-4.1-6-1 · Mortality standards and actuarial tables; valuation of…
- 6-4.1-6-2 · Property interests that may be divested
- 6-4.1-6-3 · Agreements with department for computing taxes
- 6-4.1-6-4 · Determinations of the manner in which property probably will
- 6-4.1-6-5 · Appraisal of limited, contingent, dependent, or determinable
- 6-4.1-6-6 · Contingent or defeasible future interests; appraisal
- 6-4.1-7-0.1 · Repealed
- 6-4.1-7-0.5 · Applicability
- 6-4.1-7-1 · Rehearing
- 6-4.1-7-2 · Reappraisal; petition; time of filing
- 6-4.1-7-3 · Appointment of reappraiser; powers; compensation