2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,224. Deductions allowed in computing taxable estate not allowed in computing Kansas taxable income, exceptions.
79-15,224
79-15,224. Deductions allowed in computing taxable estate not allowed in computing Kansas taxable income, exceptions. Amounts allowable as a deduction in computing the taxable estate of a decedent shall not be allowed as a deduction, or as an offset against the sales price of property in determining gain or loss, in computing the Kansas taxable income of the estate or the Kansas taxable income of any other person, unless there is filed, within the time and in the manner and form prescribed by rules and regulations adopted by the secretary, a statement that the amounts have not been allowed as deductions under K.S.A. 2009 Supp. 79-15,219 or 79-15,221, and amendments thereto, and a waiver of the right to have such amounts allowed at any time as deductions under K.S.A. 2009 Supp. 79-15,219 or 79-15,221, and amendments thereto. The provisions of this section shall not apply with respect to deductions allowed pursuant to law relating to income in respect of decedents.
History: L. 2006, ch. 199, § 24; Jan. 1, 2007.
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