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Subchapter A. Apportionment of Taxes
Subchapter A. Apportionment of Taxes
Section 124.001. Definitions
Section 124.002. References to Internal Revenue Code
Section 124.003. Apportionment Directed by Federal Law
Section 124.004. Effect of Disclaimers
Section 124.005. General Apportionment of Estate Tax; Exceptions
Section 124.006. Effect of Tax Deductions, Exemptions, or Credits
Section 124.007. Exclusion of Certain Property From Apportionment
Section 124.008. Exclusion of Certain Temporary Interests From Apportionment
Section 124.009. Qualified Real Property
Section 124.010. Effect of Extension or Deficiency in Payment of Estate Taxes; Liability of Representative
Section 124.011. Apportionment of Interest and Penalties
Section 124.012. Apportionment of Representative's Expenses
Section 124.013. Withholding of Estate Tax Share by Representative
Section 124.014. Recovery of Estate Tax Share Not Withheld
Section 124.015. Recovery of Unpaid Estate Tax; Reimbursement
Section 124.016. Time to Initiate Actions to Recover Unpaid Estate Tax
Section 124.017. Tax or Death Duty Payable to Another State
Section 124.018. Payment of Expenses and Attorney's Fees