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K.A.R. 92-2-81

Deductions for federal estate tax.

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

The amount of federal estate tax which will be allowed as a deduction for inheritance tax purposes shall be limited to the extent that the tax is imposed upon assets deemed to be included in the decedent’s estate as of the date of death as defined by Kansas law. (Authorized by K.S.A.
79-1583; implementing K.S.A. 79-1563; effective
May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1563; 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. 92-2-56 · Family settlement agreements.
  2. 92-2-57 · Distributees; prior transfers between class A distributees.
  3. 92-2-58 · Debts forgiven by will.
  4. 92-2-59 · Surviving spouses.
  5. 92-2-60 · Charitable distributees.
  6. 92-2-61 · Qualified terminable interest property election.
  7. 92-2-62 · Tax to residue.
  8. 92-2-63 · Additional tax; credit for state death taxes.
  9. 92-2-64 · Minimum tax; credit for state death taxes.
  10. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  11. 92-2-66 · Valuation of property included in the gross estate.
  12. 92-2-67 · Special valuation of certain farm and closely held business…
  13. 92-2-68 · Exclusion of certain farm and closely held business…
  14. 92-2-69 · Transfers in contemplation of death.
  15. 92-2-70 · Transfers with retained life estate.
  16. 92-2-71 · Transfers taking effect at death.
  17. 92-2-72 · Revocable transfers.
  18. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  19. 92-2-74 · Joint tenancy.
  20. 92-2-75 · Powers of appointment.
  21. 92-2-76 · Life insurance proceeds.
  22. 92-2-77 · Transfers for insufficient consideration.
  23. 92-2-78 · Proration of deductions.
  24. 92-2-79 · Deduction of expenses and debts.
  25. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  26. 92-2-81 · Deductions for federal estate tax.
  27. 92-2-82 · Filing of return; payment of tax; liens; interest;…
  28. 92-2-83 · Reporting adjustments of internal revenue service.
  29. 92-2-84 · Overpayment of fees.
  30. 93-2-3 · (Authorized by K.S.A. 74-2437, 79- 1401, K.S.A. 1971 Supp.…
  31. 94-2-4 · 94-2-4
  32. 94-2-5 · 94-2-5
  33. 94-2-8 · 94-2-8
  34. 94-2-9 · 94-2-9
  35. 94-2-10 · 94-2-10
  36. 94-2-11 · 94-2-11
  37. 94-2-12 · 94-2-12
  38. 94-2-17 · 94-2-17
  39. 94-2-18 · (Authorized by K.S.A. 74-2437; implementing K.S.A. 79-1426,…
  40. 94-2-21 · 94-2-21
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