Article 2 - PRORATION
- Section 20110 - Generally
- Section 20111 - Proration made in proportion to value received by interested person to total value of property received by all persons
- Section 20112 - Allowances made for credits
- Section 20113 - Estate tax on temporary interest and remainder
- Section 20114 - Election made pursuant to section 2032A, Internal Revenue Code
- Section 20114.5 - Federal estate tax increase under section 4980A(d), Internal Revenue Code
- Section 20115 - Amount of extended tax
- Section 20116 - All property not in possession of personal representative; proration of amount not recoverable
- Section 20117 - Right of reimbursement