1.
[2014] 45 IAC 4.1 Death Taxation
(PDF) ...
) The inheritance tax is imposed on a decedent's transfer of a contingent or defeasible interest in property when the
transferee of the interest obtains the beneficial enjoyment or possession ...
2.
[2013] 45 IAC 4.1 Death Taxation
(PDF) ...
) The inheritance tax is imposed on a decedent's transfer of a contingent or defeasible interest in property when the
transferee of the interest obtains the beneficial enjoyment or possession ...