Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 259
... DEATH A rebuttable presumption existed under prior law that all gifts made within three years of the donor's death were in contemplation of death and , therefore , subject to federal estate tax . This “ contem- plation of death ...
... DEATH A rebuttable presumption existed under prior law that all gifts made within three years of the donor's death were in contemplation of death and , therefore , subject to federal estate tax . This “ contem- plation of death ...
Page 268
or depletion ) from its date of death value.86 The appreciation is assumed to occur at a constant rate from the decedent's acquisition of the property to his death . Appreciation up to December 31 , 1976 is then determined by ...
or depletion ) from its date of death value.86 The appreciation is assumed to occur at a constant rate from the decedent's acquisition of the property to his death . Appreciation up to December 31 , 1976 is then determined by ...
Page 296
... death tax than most states.216 It may be possible to reduce the burden of death taxes if substantial savings result from a simplified death tax struc- ture . However , these savings may not be realized initially because of the ...
... death tax than most states.216 It may be possible to reduce the burden of death taxes if substantial savings result from a simplified death tax struc- ture . However , these savings may not be realized initially because of the ...
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