All federal estate taxes, distinguished from state inheritance taxes, owing by the estate of a decedent shall be paid from the property of the estate, unless the will of the decedent, or other trust instrument, provides expressly to the contrary.
Iowa Code § 633.449
2008 Acts, ch 1119, §20; 2010 Acts, ch 1138, §59; 2014 Acts, ch 1076, §23
2008 Acts, ch 1119, §20; 2010 Acts, ch 1138, §59