K.A.R. 92-2-78
Proration of deductions.
# (a)
When the assets of an estate are both within and without the jurisdiction of Kansas, the deduction for expenses and debts shall be prorated in the ratio that Kansas assets subject to debts bear to the entire estate subject to debts. For purposes of computing this ratio, assets which are specifically bequeathed or devised shall not be considered to be subject to debts unless the value of all assets which are not specifically bequeathed or devised is insufficient to pay all claims and debts.
# (b)
When an estate owns property both within and without the jurisdiction of Kansas and federal estate tax is levied upon the estate, or where the state of Kansas does not include all assets subject to federal estate tax for computation of inheritance taxes, the federal estate tax shall be allowed as a deduction in computing Kansas inheritance taxes in the ratio that assets subject to tax by Kansas bear to the gross valuation includible for federal estate tax purposes. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1560; effective May 1, 1986.)
Amendment history
(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1560; effective May 1, 1986.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-2-56 · Family settlement agreements.
- 92-2-57 · Distributees; prior transfers between class A distributees.
- 92-2-58 · Debts forgiven by will.
- 92-2-59 · Surviving spouses.
- 92-2-60 · Charitable distributees.
- 92-2-61 · Qualified terminable interest property election.
- 92-2-62 · Tax to residue.
- 92-2-63 · Additional tax; credit for state death taxes.
- 92-2-64 · Minimum tax; credit for state death taxes.
- 92-2-65 · Proration of credit for state death taxes; tax chargeable…
- 92-2-66 · Valuation of property included in the gross estate.
- 92-2-67 · Special valuation of certain farm and closely held business…
- 92-2-68 · Exclusion of certain farm and closely held business…
- 92-2-69 · Transfers in contemplation of death.
- 92-2-70 · Transfers with retained life estate.
- 92-2-71 · Transfers taking effect at death.
- 92-2-72 · Revocable transfers.
- 92-2-73 · Annuities or other payments receivable by reason of surviving…
- 92-2-74 · Joint tenancy.
- 92-2-75 · Powers of appointment.
- 92-2-76 · Life insurance proceeds.
- 92-2-77 · Transfers for insufficient consideration.
- 92-2-78 · Proration of deductions.
- 92-2-79 · Deduction of expenses and debts.
- 92-2-80 · Expense deductions not allowable as deductions for income tax…
- 92-2-81 · Deductions for federal estate tax.
- 92-2-82 · Filing of return; payment of tax; liens; interest;…
- 92-2-83 · Reporting adjustments of internal revenue service.
- 92-2-84 · Overpayment of fees.
- 93-2-3 · (Authorized by K.S.A. 74-2437, 79- 1401, K.S.A. 1971 Supp.…
- 94-2-4 · 94-2-4
- 94-2-5 · 94-2-5
- 94-2-8 · 94-2-8
- 94-2-9 · 94-2-9
- 94-2-10 · 94-2-10
- 94-2-11 · 94-2-11
- 94-2-12 · 94-2-12
- 94-2-17 · 94-2-17
- 94-2-18 · (Authorized by K.S.A. 74-2437; implementing K.S.A. 79-1426,…
- 94-2-21 · 94-2-21