Connecticut Bar Journal, Volume 27Connecticut Bar Association, 1953 - Bar associations Includes Annual reports, and lists of members. |
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Page 174
... estate . He failed to detect any in- consistency in saying , " In the case of inheritance , surely , the court ... tax ? Under the constructive trust theory there may be conceptual difficulties in identifying the beneficiaries of the implied ...
... estate . He failed to detect any in- consistency in saying , " In the case of inheritance , surely , the court ... tax ? Under the constructive trust theory there may be conceptual difficulties in identifying the beneficiaries of the implied ...
Page 415
... tax payer in beginning brackets . Furthermore , if the gift is not " in contemplation of death , " it would not be part of the donor's estate for estate tax purposes at the time of his death and thus would come off the top estate tax ...
... tax payer in beginning brackets . Furthermore , if the gift is not " in contemplation of death , " it would not be part of the donor's estate for estate tax purposes at the time of his death and thus would come off the top estate tax ...
Page 418
must it be borne in mind that gift tax rates are lower than estate tax rates , but the contrast is between a beginning gift tax bracket and a top estate tax bracket . Thus , in many cases , substantial trusts can be created for minors ...
must it be borne in mind that gift tax rates are lower than estate tax rates , but the contrast is between a beginning gift tax bracket and a top estate tax bracket . Thus , in many cases , substantial trusts can be created for minors ...
Contents
HOW CAN WE EXPEDITE THE BUSINESS OF THE COURTS? | 1 |
JUNE 1953 NUMBER | 2 |
SEPTEMBER 1953 NUMBER | 3 |
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