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Terms Used In Indiana Code 29-2-12-1

  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
   Sec. 1. The purpose of this chapter is to provide for an equitable apportionment of federal estate tax imposed upon decedents’ estates under the provisions of the United States revenue code.

Formerly: Acts 1969, c.175, s.1. As amended by Acts 1982, P.L.171, SEC.72.