Nevada § 163.570 Powers of trustee concerning gifts made by surviving spouse of decedent

Nevada Statutes

§ 163.570 — Powers of trustee concerning gifts made by surviving spouse of decedent

Nevada § 163.570

Title 13GUARDIANSHIPS; CONSERVATORSHIPS; TRUSTS

Ch. 163Trusts

MISCELLANEOUS PROVISIONS

This text of Nevada § 163.570 (Powers of trustee concerning gifts made by surviving spouse of decedent) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 163.570 (2026).

Text

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.

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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.