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K.A.R. 92-2-74

Joint tenancy.

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

# (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.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1554; 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. 92-2-54 · Transfer of assets prior to payment of tax.
  2. 92-2-55 · 92-2-55
  3. 92-2-56 · Family settlement agreements.
  4. 92-2-57 · Distributees; prior transfers between class A distributees.
  5. 92-2-58 · Debts forgiven by will.
  6. 92-2-59 · Surviving spouses.
  7. 92-2-60 · Charitable distributees.
  8. 92-2-61 · Qualified terminable interest property election.
  9. 92-2-62 · Tax to residue.
  10. 92-2-63 · Additional tax; credit for state death taxes.
  11. 92-2-64 · Minimum tax; credit for state death taxes.
  12. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  13. 92-2-66 · Valuation of property included in the gross estate.
  14. 92-2-67 · Special valuation of certain farm and closely held business…
  15. 92-2-68 · Exclusion of certain farm and closely held business…
  16. 92-2-69 · Transfers in contemplation of death.
  17. 92-2-70 · Transfers with retained life estate.
  18. 92-2-71 · Transfers taking effect at death.
  19. 92-2-72 · Revocable transfers.
  20. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  21. 92-2-74 · Joint tenancy.
  22. 92-2-75 · Powers of appointment.
  23. 92-2-76 · Life insurance proceeds.
  24. 92-2-77 · Transfers for insufficient consideration.
  25. 92-2-78 · Proration of deductions.
  26. 92-2-79 · Deduction of expenses and debts.
  27. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  28. 92-2-81 · Deductions for federal estate tax.
  29. 92-2-82 · Filing of return; payment of tax; liens; interest;…
  30. 92-2-83 · Reporting adjustments of internal revenue service.
  31. 92-2-84 · Overpayment of fees.
  32. 93-2-3 · (Authorized by K.S.A. 74-2437, 79- 1401, K.S.A. 1971 Supp.…
  33. 94-2-4 · 94-2-4
  34. 94-2-5 · 94-2-5
  35. 94-2-8 · 94-2-8
  36. 94-2-9 · 94-2-9
  37. 94-2-10 · 94-2-10
  38. 94-2-11 · 94-2-11
  39. 94-2-12 · 94-2-12
  40. 94-2-17 · 94-2-17
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