Connecticut Bar Journal, Volume 20State Bar Association of Connecticut, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 205
( b ) The State had a right to apportion such tax inasmuch as the process of transfer of , and succession to , the decedent's estate had not been completed . After citing a number of cases on this point , which relate to the retroactive ...
( b ) The State had a right to apportion such tax inasmuch as the process of transfer of , and succession to , the decedent's estate had not been completed . After citing a number of cases on this point , which relate to the retroactive ...
Page 206
For that matter , although the distinction between " estate " and " succession " taxes in respect to their retroactive application was given lip service by our own court in the Harvard College Case ( Blodgett v .
For that matter , although the distinction between " estate " and " succession " taxes in respect to their retroactive application was given lip service by our own court in the Harvard College Case ( Blodgett v .
Page 218
Two changes in the Connecticut Succession Tax Law were effected by the apportionment statute , namely : 1. The extent to which the federal estate tax may be deducted in computing the succession tax has been somewhat modified .
Two changes in the Connecticut Succession Tax Law were effected by the apportionment statute , namely : 1. The extent to which the federal estate tax may be deducted in computing the succession tax has been somewhat modified .
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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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