Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will. IC 6-4.1-6 Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests 6-4.1-6-0.5 Applicability 6-4.1-6-1 Mortality standards and actuarial tables; valuation of future interests 6-4.1-6-2 Property interests that may be divested 6-4.1-6-3 Agreements with department for computing taxes 6-4.1-6-4 Determinations of the manner in which property probably will be distributed 6-4.1-6-5 Appraisal of limited, contingent, dependent, or determinable interests 6-4.1-6-6 Contingent or defeasible future interests; appraisal
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