Connecticut Bar Journal, Volume 10State Bar Association of Connecticut, 1936 - Bar associations Includes Annual reports, and lists of members. |
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Page 34
... death unless the transfer be made in contemplation of death . The only permissible measure of the tax would ap- pear to be the value of the interest which is transferred at death . The first Estate Tax Law which specifically treated ...
... death unless the transfer be made in contemplation of death . The only permissible measure of the tax would ap- pear to be the value of the interest which is transferred at death . The first Estate Tax Law which specifically treated ...
Page 35
... death had any interest in them or control over them . This position cannot be maintained , inasmuch as the tax is based on a transfer at death measured by the value of the interest then transferred , and if the transfer comes prior to death ...
... death had any interest in them or control over them . This position cannot be maintained , inasmuch as the tax is based on a transfer at death measured by the value of the interest then transferred , and if the transfer comes prior to death ...
Page 38
... death retained control over the policy by reserving the privilege of changing the beneficiary , the proceeds should be included as part of the in- sured's estate for tax purposes . The right of the Government to include such proceeds ...
... death retained control over the policy by reserving the privilege of changing the beneficiary , the proceeds should be included as part of the in- sured's estate for tax purposes . The right of the Government to include such proceeds ...
Contents
JANUARY 1936 No | 1 |
OCTOBER 1936 No | 4 |
DEVELOPMENT OF BANKRUPTCY LEGISLATION | 24 |
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accidents ad valorem tax administration amendment appear appointed assessment Bankruptcy Act bankruptcy law Bar Association beneficiary Bridgeport Butler et als Chase National Bank claim Committee Congress Connecticut constitution contract corporation county taxes creditors debtor decedent decision defect in title defendant delegates driver election Electoral College electoral votes enactment estate tax expert fact Federal Fundamental Orders grand list granted Hartford Hartford County Haven held income tax interest involved issued John judges jury Justice lawyers legislation legislature levy liability lien litigation loss ment method moral hazard mortgage motor vehicle municipality operation opinion party personal property plaintiff popular vote practice present President procedure progressive taxation property tax protect provision question reason received record regulation reorganization revenue Senate statute subrogation Supreme Court taxation testimony tion title company title insurance title policy title underwriting trial United States Supreme Waterbury William