Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 255
The purpose of such a trust is to avoid estate taxation of its assets in the surviving spouse's estate as ... gross estate of $ 172,931.13 Disregarding any credit for tax on prior transfers , the total federal estate tax on both estates ...
The purpose of such a trust is to avoid estate taxation of its assets in the surviving spouse's estate as ... gross estate of $ 172,931.13 Disregarding any credit for tax on prior transfers , the total federal estate tax on both estates ...
Page 257
Federal estate tax rates range from 30 % to 70 % ( after application of the unified credit and before the credit for state death taxes ) while Connecticut succession tax rates for property received by a surviving spouse range from 3.9 ...
Federal estate tax rates range from 30 % to 70 % ( after application of the unified credit and before the credit for state death taxes ) while Connecticut succession tax rates for property received by a surviving spouse range from 3.9 ...
Page 295
Rising costs of state government and professional fees point to the need for Connecticut to simplify its death tax structure . This may be accomplished by adopting the federal estate tax base with adjustments to eliminate real and ...
Rising costs of state government and professional fees point to the need for Connecticut to simplify its death tax structure . This may be accomplished by adopting the federal estate tax base with adjustments to eliminate real and ...
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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