Kansas Administrative Regulations

Regulation Number:92-2-75
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Powers of appointment.
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92-2-75 Powers of appointment. The determination of what is to be included in a decedent's gross estate as a power of appointment, and its value, shall be made in accordance with Treasury Reg. Sec. 20.2041-1 (1961), Treasury Reg. Sec. 20.2041-2 (1958), and Treasury Reg. Sec. 20.2041-3 (1958), which are hereby adopted by reference. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1555; effective May 1, 1986.)