Connecticut Bar Journal, Volume 32Connecticut Bar Association, 1958 - Bar associations Includes Annual reports, and lists of members. |
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Page 11
... transfer may be taxable whether in- tended as a gift or not . Besides the obvious methods of transferring ownership , there are several other transactions which may be taxable as gifts . Some of these devices are of little use in estate ...
... transfer may be taxable whether in- tended as a gift or not . Besides the obvious methods of transferring ownership , there are several other transactions which may be taxable as gifts . Some of these devices are of little use in estate ...
Page 93
... transfer when the instrument by which such sale , assignment or transfer was made has been filed for record at least 14 days in the town clerk's office of the town in which such business was being conducted . " 32 See 83 A.J.R. 1140 ...
... transfer when the instrument by which such sale , assignment or transfer was made has been filed for record at least 14 days in the town clerk's office of the town in which such business was being conducted . " 32 See 83 A.J.R. 1140 ...
Page 132
... transfer will be taxed as ordinary income rather than capital gain where he owns more than 80 percent of the corpora- tion's outstanding stock . 27 But this provision does not reach any case in which there are at least two unrelated ...
... transfer will be taxed as ordinary income rather than capital gain where he owns more than 80 percent of the corpora- tion's outstanding stock . 27 But this provision does not reach any case in which there are at least two unrelated ...
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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