Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 255
... adjusted gross estate12 of $ 175,625 leaving his entire estate to his wife who subsequently dies with an adjusted gross estate of $ 172,931.13 Disregarding any credit for tax on prior transfers , the total federal estate tax on both ...
... adjusted gross estate12 of $ 175,625 leaving his entire estate to his wife who subsequently dies with an adjusted gross estate of $ 172,931.13 Disregarding any credit for tax on prior transfers , the total federal estate tax on both ...
Page 256
... adjusted gross estate . " The expanded marital deduction applies only to adjusted gross estates of less than $ 500,000 . Although the $ 250,000 minimum marital deduction was intended to benefit small and medium sized estates , 18 its ...
... adjusted gross estate . " The expanded marital deduction applies only to adjusted gross estates of less than $ 500,000 . Although the $ 250,000 minimum marital deduction was intended to benefit small and medium sized estates , 18 its ...
Page 267
... adjusted basis of the property . Then up to four separate adjust- ments must be made , in the order specified by Section 1023. The first one is the " fresh start " adjustment , applying only to property which reflects a December 31 ...
... adjusted basis of the property . Then up to four separate adjust- ments must be made , in the order specified by Section 1023. The first one is the " fresh start " adjustment , applying only to property which reflects a December 31 ...
Contents
THE CONNECTICUT SUPREME COURT | 45 |
HUMAN RIGHTS COMMENTATOR | 61 |
THE COMMITTEE MEMBERS LAMENT | 78 |
Copyright | |
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action adjusted agency alimony Amendment amount application Attorney authority bankruptcy beneficiaries Board of Appeals carryover basis client Conn Connecticut Bar Connecticut Bar Association Connecticut Supreme Court constitutional consumer credit creditor criminal CUTPA death tax debtor decedent decedent's December 31 decision defendant deficiency judgment disclaimer disclosure dual representation effect estate tax exemption federal estate tax filed floating zone Fourth Amendment generation-skipping gift tax gross estate H.R. REP Hartford income individual interest Justice land lawyer legislative marital deduction ment municipality notice owner payments period person Planning and Zoning prior procedure protection reasonable registration repossession rule Section sentencing special permit Stanford Daily STAT statute statutory succession tax sumer Supp supra note Supreme Court Tax Reform Act taxable termination testosterone tion transfer trial trust Truth in Lending unfair Zoning Board Zoning Comm'n zoning commission zoning regulations