The Kansas taxable income of a nonresident estate or trust shall be determined as
(a) There shall be determined its share of income, gain, loss, deduction, and credit
from sources within Kansas under K.S.A. 79-32,137 of items entering into the definition of federal distributable net income.
(b) There shall be added or subtracted, as the case may be, the amount derived from
sources within Kansas of any income, gain, loss, deduction, and credit recognized
for federal income tax purposes but excluded from the definition of federal distributable
net income of the estate or trust. The source of such income, gain, loss, deduction, and credit shall be determined in
accordance with the applicable rules of K.S.A. 79-32,109(h), as in the case of a nonresident individual.
(c) There shall be added or subtracted, as the case may be, the amount of any modifications
described in K.S.A. 79-32,117(b), (c), (d), (e), 79-32,120(b) and (c) to the extent relating to income or gain referred to in subsection (b) of this section.
(d) There shall be subtracted a fractional share of the exemption to which such nonresident
estate or trust is entitled the numerator of which shall be the amount determined
under subsection (a) of this section and the denominator of which shall be the federal
distributable net income.
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