Kansas Administrative Regulations

Regulation Number:92-2-71
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Transfers taking effect at death.
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92-2-71 Transfers taking effect at death. The determination of what property is to be included in a decedent's gross estate, as a transfer taking effect at death, and its value, shall be made in accordance with Treasury Reg. Sec. 20.2037-1 (1958), which is hereby adopted by reference. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1551; effective May 1, 1986.)