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
SOME OBSERVATIONS ON THE FEDERAL ESTATE TAX IN RELATION TO LIFE INSURANCE . B. M. ANDERSON . * The Federal Estate Tax is a levy based upon the privilege accorded by a sovereign to one of its subjects of transferring property to another ...
SOME OBSERVATIONS ON THE FEDERAL ESTATE TAX IN RELATION TO LIFE INSURANCE . B. M. ANDERSON . * The Federal Estate Tax is a levy based upon the privilege accorded by a sovereign to one of its subjects of transferring property to another ...
Page 35
... estate taxes by taking out insurance.2 Subsection ( g ) requires the inclusion of insurance proceeds where these proceeds are paid to the insured's estate . There is no quarrel here , because these proceeds are truly a part ... ESTATE TAX 35.
... estate taxes by taking out insurance.2 Subsection ( g ) requires the inclusion of insurance proceeds where these proceeds are paid to the insured's estate . There is no quarrel here , because these proceeds are truly a part ... ESTATE TAX 35.
Page 37
... tax only where there was some reasonable basis for the claim . The drastic change is found in the last sentence of the regula- tion quoted above , by which the Government claims a tax where the decedent follows the common ... ESTATE TAX 337.
... tax only where there was some reasonable basis for the claim . The drastic change is found in the last sentence of the regula- tion quoted above , by which the Government claims a tax where the decedent follows the common ... ESTATE TAX 337.
Contents
JANUARY 1936 No | 1 |
OCTOBER 1936 No | 4 |
DEVELOPMENT OF BANKRUPTCY LEGISLATION | 24 |
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