Connecticut Bar Journal, Volume 32Connecticut Bar Association, 1958 - Bar associations Includes Annual reports, and lists of members. |
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Page 11
... interest in property by an heir or legatee may constitute a gift to the person who thereby becomes entitled to the renounced interest . ( d ) Gratuitous transfer of property by a Corporation is a gift from the stockholders to the ...
... interest in property by an heir or legatee may constitute a gift to the person who thereby becomes entitled to the renounced interest . ( d ) Gratuitous transfer of property by a Corporation is a gift from the stockholders to the ...
Page 98
... interest to protect , as the question was one that was essentially political in nature . When one fully considers the court's denial it can be seen that no undue hardship was worked upon the plaintiff . In this case he would have had no ...
... interest to protect , as the question was one that was essentially political in nature . When one fully considers the court's denial it can be seen that no undue hardship was worked upon the plaintiff . In this case he would have had no ...
Page 128
... interest . 14 The 10 Whether a venture is taxable as a corporation is determined under Fed- eral tax law and not under State law . Sec . 7701 ; Morrissey v . Cmr . , 296 U.S. 344 ( 1936 ) ; D. A. Bell , T.C. Memo . 1956-291 ; Burton S ...
... interest . 14 The 10 Whether a venture is taxable as a corporation is determined under Fed- eral tax law and not under State law . Sec . 7701 ; Morrissey v . Cmr . , 296 U.S. 344 ( 1936 ) ; D. A. Bell , T.C. Memo . 1956-291 ; Burton S ...
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