Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
92-2-74 Joint tenancy. (a) For the estates of decedents dying after December 31, 1981, any interest in property held by the decedent and the decedent's spouse as joint tenants with right of survivorship shall be included in the gross estate only to the extent of one-half of the value of the joint interest.
(b) If the joint tenants are not spouses, or if the spouses are not the only joint tenants, or if the decedent's death occurred prior to January 1, 1982, the entire value of the interest shall be included in the estate of the decedent, except the part that may be shown to have originally belonged to a joint tenant other than the decedent and never to have been received or acquired from the decedent for less than adequate and full consideration. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1554; effective May 1, 1986.)
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