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Texas Statutes (Last Updated: January 4, 2014) |
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ESTATES CODE |
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Title 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY |
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Subtitle C. PASSAGE OF TITLE AND DISTRIBUTION OF DECEDENTS' PROPERTY IN GENERAL |
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Chapter 124. VALUATION AND TAXATION OF ESTATE PROPERTY |
| Subchapter A. APPORTIONMENT OF TAXES |
| § 124.001. DEFINITIONS |
| § 124.002. REFERENCES TO INTERNAL REVENUE CODE |
| § 124.003. APPORTIONMENT DIRECTED BY FEDERAL LAW |
| § 124.004. EFFECT OF DISCLAIMERS |
| § 124.005. GENERAL APPORTIONMENT OF ESTATE TAX; EXCEPTIONS |
| § 124.006. EFFECT OF TAX DEDUCTIONS, EXEMPTIONS, OR CREDITS |
| § 124.007. EXCLUSION OF CERTAIN PROPERTY FROM APPORTIONMENT |
| § 124.008. EXCLUSION OF CERTAIN TEMPORARY INTERESTS FROM APPORTIONMENT |
| § 124.009. QUALIFIED REAL PROPERTY |
| § 124.010. EFFECT OF EXTENSION OR DEFICIENCY IN PAYMENT OF ESTATE TAXES; LIABILITY OF REPRESENTATIVE |
| § 124.011. APPORTIONMENT OF INTEREST AND PENALTIES |
| § 124.012. APPORTIONMENT OF REPRESENTATIVE'S EXPENSES |
| § 124.013. WITHHOLDING OF ESTATE TAX SHARE BY REPRESENTATIVE |
| § 124.014. RECOVERY OF ESTATE TAX SHARE NOT WITHHELD |
| § 124.015. RECOVERY OF UNPAID ESTATE TAX; REIMBURSEMENT |
| § 124.016. TIME TO INITIATE ACTIONS TO RECOVER UNPAID ESTATE TAX |
| § 124.017. TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE |
| § 124.018. PAYMENT OF EXPENSES AND ATTORNEY'S FEES |
| Subchapter B. SATISFACTION OF CERTAIN PECUNIARY GIFTS |
| § 124.051. VALUATION OF PROPERTY DISTRIBUTED IN KIND IN SATISFACTION OF PECUNIARY GIFT |
| § 124.052. SATISFACTION OF MARITAL DEDUCTION PECUNIARY GIFTS WITH ASSETS IN KIND |