Kansas Administrative Regulations

Regulation Number:92-2-73
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Annuities or other payments receivable by reason of surviving
decedent.
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92-2-73 Annuities or other payments receivable by reason of surviving decedent. The determination of what is to be included in a decedent's gross estate as an annuity, and its value, shall be made in accordance with the general principles set forth in Treasury Reg. Sec. 20.2039-1 (1976), Treasury Reg. Sec. 20.2039-2 (1981), Treasury Reg. Sec. 20.2039-4 (1984), and Treasury Reg. Sec. 20.2039-5 (1981), which are hereby adopted by reference. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1553; effective May 1, 1986.)