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 45
Page 18
... trust . It should be em- phasized that the tax implications of trust transfers are far more complex than those of outright gifts.19 Seem- ingly minor variations in the terms of the trust can sub- stantially alter the gift tax liability ...
... trust . It should be em- phasized that the tax implications of trust transfers are far more complex than those of outright gifts.19 Seem- ingly minor variations in the terms of the trust can sub- stantially alter the gift tax liability ...
Page 20
... trust for distribution to the grandchildren after death of the child , thereby preventing taxation of the property as a part of the child's estate . In some cases , an inter vivos trust may be even more effective in pre- serving family ...
... trust for distribution to the grandchildren after death of the child , thereby preventing taxation of the property as a part of the child's estate . In some cases , an inter vivos trust may be even more effective in pre- serving family ...
Page 22
... trust agreement.26 The gift tax treatment of Clifford Trusts differs in one important respect from the taxation of ... trust is taxable . This value will be a percentage of the full value of the property transferred to the trust ...
... trust agreement.26 The gift tax treatment of Clifford Trusts differs in one important respect from the taxation of ... trust is taxable . This value will be a percentage of the full value of the property transferred to the trust ...
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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