Connecticut Bar Journal, Volume 32Connecticut Bar Association, 1958 - Bar associations Includes Annual reports, and lists of members. |
From inside the book
Results 1-3 of 23
Page 11
... gift tax regulations include the following ex- amples : ( a ) Creation of a trust or the transfer of additional property to an existing trust may effect a gift from the Grantor to the beneficiary . ( b ) Forgiveness of a debt may be a gift ...
... gift tax regulations include the following ex- amples : ( a ) Creation of a trust or the transfer of additional property to an existing trust may effect a gift from the Grantor to the beneficiary . ( b ) Forgiveness of a debt may be a gift ...
Page 14
... gift would be subject to a Federal gift tax of $ 2,250 but would not be subject to estate tax at his death . The gift also would completely escape Connecticut taxation since there is no state tax on lifetime gifts.12 The tax savings ...
... gift would be subject to a Federal gift tax of $ 2,250 but would not be subject to estate tax at his death . The gift also would completely escape Connecticut taxation since there is no state tax on lifetime gifts.12 The tax savings ...
Page 16
... gift than either stock X or Y , a consideration of the estate tax aspects indicates that a gift of the life insurance policy would be even more advantageous . For both gift tax and estate tax purposes , the bank account has a value of ...
... gift than either stock X or Y , a consideration of the estate tax aspects indicates that a gift of the life insurance policy would be even more advantageous . For both gift tax and estate tax purposes , the bank account has a value of ...
Other editions - View all
Common terms and phrases
amendment appears applied appointed Assembly assets attorney authority Bar Association basis board of zoning bulk sales bulk sales act buyer cause of action child client Cobham committee common law conduct Conn Connecticut court corporation Counsel Court of Errors creditors criminal damages decision declaratory judgment defendant detainer determine Dram Shop effect estate tax evidence expert opinion fact Federal foreclosure gift tax Hartford held injury Institute interest intoxicated involved judges judicial jurisdictions jury lawyers legislation liability liquor Lord mechanic's lien medical malpractice ment Model Penal Code mortgage municipality negligence notice offender parole parties payment person plaintiff practice prison probate problem provides Public Act question Ralegh reasonable release remedy result rule seller sentence STAT statute of limitations stockholders supervision Supp supra Supreme Court taxable term tion tort transfer trial trust Uniform Commercial Code