Nevada § 163.570 - Powers of trustee concerning gifts made by surviving spouse of decedent
Full text of Nevada Nevada Revised Statutes § 163.570 — Powers of trustee concerning gifts made by surviving spouse of decedent, with citation guidance and answers to common questions.
§ 163.570. Powers of trustee concerning gifts made by surviving spouse of decedent
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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 163.570
What does Nevada Revised Statutes § 163.570 cover?
Section 163.570 ("Powers of trustee concerning gifts made by surviving spouse of decedent") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 163.570?
A common citation format is "Nevada Revised Statutes § 163.570" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 163.570 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.