Connecticut Bar Journal, Volume 20State Bar Association of Connecticut, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 208
In these cases , which involved inter vivos trusts or transfers , the tax apportionment was attacked on the ground that the interests in the respective transfers were vested prior to the decedent - grantor's death .
In these cases , which involved inter vivos trusts or transfers , the tax apportionment was attacked on the ground that the interests in the respective transfers were vested prior to the decedent - grantor's death .
Page 217
Special provision is made for the apportionment of taxes on trusts or temporary interests . The statute provides that : in cases where a trust is created or other provision made whereby any person is given an interest in income or an ...
Special provision is made for the apportionment of taxes on trusts or temporary interests . The statute provides that : in cases where a trust is created or other provision made whereby any person is given an interest in income or an ...
Page 218
In most cases this provision furnishes a simple , clear - cut rule and avoids evaluation of contingent or temporary interests . There are , however , certain situations where it still is necessary to determine the value of one or more ...
In most cases this provision furnishes a simple , clear - cut rule and avoids evaluation of contingent or temporary interests . There are , however , certain situations where it still is necessary to determine the value of one or more ...
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Contents
TABLE OF CONTENTS | 2 |
LYMAN Editor | 8 |
PROCEEDINGS OF THE BOARD OF DELEGATES OCTOBER 15 1945 | 32 |
13 other sections not shown
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