Connecticut Bar Journal, Volume 20Connecticut Bar Association, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 218
... death , is deductible from the gross estate so that only the life estate or temporary interest in the fund will be subject to tax , although such tax will come out of principal . Hence an evaluation of such interest is required ...
... death , is deductible from the gross estate so that only the life estate or temporary interest in the fund will be subject to tax , although such tax will come out of principal . Hence an evaluation of such interest is required ...
Page 219
Under the latter change the succession tax on a particular legacy will now be based on the value of such legacy minus the estate taxes apportioned thereto . Accordingly while a legacy to a bene- ficiary other than residuary beneficiary ...
Under the latter change the succession tax on a particular legacy will now be based on the value of such legacy minus the estate taxes apportioned thereto . Accordingly while a legacy to a bene- ficiary other than residuary beneficiary ...
Page 289
... tax on inter vivos trusts subject thereto be paid out of the residuary estate , or ( b ) that the Federal estate tax on policies of insurance on decedent's life payable to others than the estate be borne by the residuary estate . Also ...
... tax on inter vivos trusts subject thereto be paid out of the residuary estate , or ( b ) that the Federal estate tax on policies of insurance on decedent's life payable to others than the estate be borne by the residuary estate . Also ...
Contents
APRIL 1946 Number | 2 |
LYMAN Editor | 8 |
TRAFFIC COURTS James P Economos | 94 |
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accused action Administrative adopted amendment American Bar Association annual meeting appear appointed apportionment statute Article of War Assembly attorney Bank Bar Journal beneficiary bill Board of Delegates Chairman charge Charles Chief Justice Conn constitution Corpus Juris Corpus Juris Secundum Council counsel David Daggett decedent defendants discussion draft duty easement Editor elected Equal Rights Amendment fact federal estate tax George George H Governor Hartford Hartford County Haven Hosmer income inter vivos inter vivos trust interest John judicial Junior Bar Conference jurisdiction Law School lawyers legislation legislature Litchfield matter ment necticut October October 15 opinion person plaintiff practice present President Probate problem Procedure proposed punishment question recommendations record residuary estate rules Secretary Section Senate session Simeon Baldwin succession tax Superior Court Supreme Court testator tion traffic court trial trust vote William Yale