Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 267
Carryover basis property ” generally includes all property ac. quired from a decedent78 with certain exceptions , such as life insurance proceeds and income with respect of a decedent . An executor can also elect to exclude up to ...
Carryover basis property ” generally includes all property ac. quired from a decedent78 with certain exceptions , such as life insurance proceeds and income with respect of a decedent . An executor can also elect to exclude up to ...
Page 269
The third adjustment gives a minimum basis , raising the basis by the excess of $ 60,000 over the sum of the bases of all carryover basis property.97 The adjustment is allocated to each asset , based upon relative net appreciation ...
The third adjustment gives a minimum basis , raising the basis by the excess of $ 60,000 over the sum of the bases of all carryover basis property.97 The adjustment is allocated to each asset , based upon relative net appreciation ...
Page 270
It requires no computations and merely asks whether information has been provided to the distributees on carryover basis . Under the temporary regulations , the executor must compute and report carryover basis to the Internal Revenue ...
It requires no computations and merely asks whether information has been provided to the distributees on carryover basis . Under the temporary regulations , the executor must compute and report carryover basis to the Internal Revenue ...
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Contents
The Connecticut Supreme Court | 45 |
HUMAN RIGHTS COMMENTATOR Emanuel Margolis | 61 |
1978 | 70 |
Copyright | |
17 other sections not shown
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action actual adjusted administrative adopted agency allowed Amendment amount Appeals application authority bank bankruptcy basis benefit Bill charge claim Code commission Conn Connecticut considered constitutional consumer creditor criminal death decision deduction determine effect estate tax evidence example exemption existing extension fact federal filed finding gift given granted held important income increased individual interest Internal Revenue Code issue judge Justice land lease least legislative less limited marital means ment notice obtain owner particular parties payments period person practice present prior procedure protection question reasons record regulations result rule Section sentencing special permit specific spouse standards Stat statute succession supra Supreme Court term termination tion transfer trust United wife zoning