Kansas Administrative Regulations

Regulation Number:92-2-77
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Transfers for insufficient consideration.
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92-2-77 Transfers for insufficient consideration. The determination of what is to be included in a decedent's estate as a transfer for insufficient consideration, and its value, shall be made in accordance with the general principles set forth in Treasury Reg. Sec. 20.2043-1 (1958), which is hereby adopted by reference. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-
1557; effective May 1, 1986.)