Kansas Administrative Regulations

Regulation Number:92-2-70
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Transfers with retained life estate.
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92-2-70 Transfers with retained life estate. The determination of what property is to be included in a decedent's gross estate, as a transfer with a retained life estate, and its value, shall be made in accordance the general principles set forth in Treasury Reg. Sec. 20.2036-1 (1960), which is hereby adopted by reference. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-
1550; effective May 1, 1986.)