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K.A.R. 92-2-71

Transfers taking effect at death.

Official textus-ks/regssos.ks.govlast amended
Summarize

The determination of what property is to be included in a decedent’s gross estate, as a transfer taking effect at death, and its value, shall be made in accordance with Treasury Reg. Sec. 20.2037-1 (1958), which is hereby adopted by reference.
(Authorized by K.S.A. 79-1583; implementing
K.S.A. 79-1551; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1551; effective May 1, 1986.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-2-51 · 92-2-51
  2. 92-2-52 · 92-2-52
  3. 92-2-53 · 92-2-53
  4. 92-2-54 · Transfer of assets prior to payment of tax.
  5. 92-2-55 · 92-2-55
  6. 92-2-56 · Family settlement agreements.
  7. 92-2-57 · Distributees; prior transfers between class A distributees.
  8. 92-2-58 · Debts forgiven by will.
  9. 92-2-59 · Surviving spouses.
  10. 92-2-60 · Charitable distributees.
  11. 92-2-61 · Qualified terminable interest property election.
  12. 92-2-62 · Tax to residue.
  13. 92-2-63 · Additional tax; credit for state death taxes.
  14. 92-2-64 · Minimum tax; credit for state death taxes.
  15. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  16. 92-2-66 · Valuation of property included in the gross estate.
  17. 92-2-67 · Special valuation of certain farm and closely held business…
  18. 92-2-68 · Exclusion of certain farm and closely held business…
  19. 92-2-69 · Transfers in contemplation of death.
  20. 92-2-70 · Transfers with retained life estate.
  21. 92-2-71 · Transfers taking effect at death.
  22. 92-2-72 · Revocable transfers.
  23. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  24. 92-2-74 · Joint tenancy.
  25. 92-2-75 · Powers of appointment.
  26. 92-2-76 · Life insurance proceeds.
  27. 92-2-77 · Transfers for insufficient consideration.
  28. 92-2-78 · Proration of deductions.
  29. 92-2-79 · Deduction of expenses and debts.
  30. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  31. 92-2-81 · Deductions for federal estate tax.
  32. 92-2-82 · Filing of return; payment of tax; liens; interest;…
  33. 92-2-83 · Reporting adjustments of internal revenue service.
  34. 92-2-84 · Overpayment of fees.
  35. 93-2-3 · (Authorized by K.S.A. 74-2437, 79- 1401, K.S.A. 1971 Supp.…
  36. 94-2-4 · 94-2-4
  37. 94-2-5 · 94-2-5
  38. 94-2-8 · 94-2-8
  39. 94-2-9 · 94-2-9
  40. 94-2-10 · 94-2-10
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