2013 Nevada Revised Statutes
Chapter 163 - Trusts
NRS 163.570 - Powers of trustee concerning gifts made by surviving spouse of decedent.
A trustee may:
1. Join with a decedent s surviving spouse or the personal representative of the decedent s estate in the execution and filing of a joint income tax return for any period before the decedent s death for which the decedent had not filed an income tax or gift tax return on gifts made by the spouse;
2. Consent to treat such gifts as having been made one-half by the decedent for any period before the decedent s death; and
3. Pay such taxes thereon as are chargeable to the decedent.
(Added to NRS by 1979, 455; A 1999, 2375)
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