Kansas Administrative Regulations

Regulation Number:92-2-81
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Deductions for federal estate tax.
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92-2-81 Deductions for federal estate tax. The amount of federal estate tax which will be allowed as a deduction for inheritance tax purposes shall be limited to the extent that the tax is imposed upon assets deemed to be included in the decedent's estate as of the date of death as defined by Kansas law. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1563; effective May 1, 1986.)