Nebraska § 77-2109 Tax; persons interested in the estate or transfer, defined

Nebraska Statutes

§ 77-2109 — Tax; persons interested in the estate or transfer, defined

Nebraska § 77-2109

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2109 (Tax; persons interested in the estate or transfer, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2109 (2026).

Text

For purposes of sections  77-2108  to  77-2112 , persons interested in the estate or transfer shall, with respect to both state and federal taxes, include all persons who may be entitled to receive or who have received any property or interest which is so required to be included in the gross estate of a decedent or total amount of the generation-skipping transfer or any benefit whatsoever with respect to any such property or interest, whether under a will or intestacy or by reason of any transfer, trust, estate, interest, right, power, relinquishment of power, or otherwise, taxable under either state or federal estate or generation-skipping transfer tax laws.

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For purposes of sections 77-2108 to 77-2112 , persons interested in the estate or transfer shall, with respect to both state and federal taxes, include all persons who may be entitled to receive or who have received any property or interest which is so required to be included in the gross estate of a decedent or total amount of the generation-skipping transfer or any benefit whatsoever with respect to any such property or interest, whether under a will or intestacy or by reason of any transfer, trust, estate, interest, right, power, relinquishment of power, or otherwise, taxable under either state or federal estate or generation-skipping transfer tax laws.