Apportionment of Federal Estate Tax

Short title.

Definitions.

Proration of tax among persons interested in estate; exceptions.

Direction for apportionment of estate tax: Precedence; limitation.

Jurisdiction of court; methods of proration.

Present and future estates: Charge of tax against corpus without apportionment.

Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses.

Court order directing amounts of tax to be charged against or paid by takers of estate.

Retention of jurisdiction by court.

Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident.