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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-59

Decedents

Official textcapitol.hawaii.gov


§235-59 Decedents. In respect of a decedent, the determination of the income of the taxable period in which falls the date of the decedent's death, and the determination of the income of the estate and of the persons who acquire rights from the decedent or by reason of the decedent's death, shall be governed by the Internal Revenue Code.

Last amended: [L Sp 1957, c 1, pt of §2; Supp, §121-14; HRS §235-59; gen ch 1985] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-34 · Compensation; where paid
  2. 235-35 · Apportionment; sales factor
  3. 235-36 · Apportionment; sales factor; tangible personalty
  4. 235-37 · Apportionment; sales factor; nontangible personalty
  5. 235-38 · Equitable adjustment of formula
  6. 235-38.5 · Application
  7. 235-39 · Citation of part
  8. 235-51 · Tax imposed on individuals; rates
  9. 235-51.5 · Pass-through entity taxation election
  10. 235-52 · Tax in case of joint return or return of surviving spouse
  11. 235-53 · Tax tables for individuals
  12. 235-54 · Exemptions
  13. 235-55 · Tax credits for resident taxpayers
  14. 235-55.5 · REPEALED
  15. 235-55.6 · Expenses for household and dependent care services necessary…
  16. 235-55.7 · Income tax credit for low-income household renters
  17. 235-55.8 · REPEALED
  18. 235-55.9 · REPEALED
  19. 235-56 · 235-56
  20. 235-58 · 235-58
  21. 235-59 · Decedents
  22. 235-60 · REPEALED
  23. 235-61 · Withholding of tax on wages
  24. 235-62 · Return and payment of withheld taxes
  25. 235-63 · Statements to employees
  26. 235-64 · Taxes withheld by employer held in trust; employer's liability
  27. 235-64.2 · Withholdings by partnerships, estates, and trusts
  28. 235-65 · REPEALED
  29. 235-66 · Further withholdings at source; crediting of withheld taxes
  30. 235-67 · Indemnity of withholder
  31. 235-68 · Withholding of tax on the disposition of real property by…
  32. 235-69 · 235-69
  33. 235-71 · Tax on corporations; rates; credit of shareholder of regulated…
  34. 235-71.5 · Alternative tax for corporations
  35. 235-72 · Corporations carrying on business in partnership
  36. 235-81 · to 235-89 REPEALED
  37. 235-91 · REPEALED
  38. 235-91.5 · Income tax credits; ordering of credit claims
  39. 235-92 · Returns, who shall make
  40. 235-93 · Joint returns
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