Nebraska Inheritance and Estate Taxes

Abstract

INTRODUCTION|Compared to other sources of revenue, the inheritance tax in Nebraska contributes little to the public finance. However, for the attorney who handles the administration of estates, the inheritance tax is a detail which must be dealt with even in the smallest estate.|Because it is thought that property belongs to the living, any control over the devolution of property by the dead is treated as a privilege granted by the state and not as a right. A death tax is an excise imposed by the state on the privilege of transferring property at death...