Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
From inside the book
Results 1-3 of 50
Page 254
... gifts remain . There is still a $ 3,000 annual exclusion per donee . A gift may also eliminate from taxation future appreciation in the value of the prop- erty , as well as any gift taxes paid attributable to the gift . In addi- tion ...
... gifts remain . There is still a $ 3,000 annual exclusion per donee . A gift may also eliminate from taxation future appreciation in the value of the prop- erty , as well as any gift taxes paid attributable to the gift . In addi- tion ...
Page 260
... gift taxes is intended to eliminate the incentive to make gifts to remove the amount of gift tax from the gross estate . ( However , there is " gross up " of gift taxes on gifts made more than three years before death ; thus there is ...
... gift taxes is intended to eliminate the incentive to make gifts to remove the amount of gift tax from the gross estate . ( However , there is " gross up " of gift taxes on gifts made more than three years before death ; thus there is ...
Page 261
... gift.42 The withdrawing from such accounts by the nondepositing joint tenant results in a taxable gift.43 45 Section 2515 provides special tax treatment for the creation by either or both spouses of a tenancy by the entirety ** in real ...
... gift.42 The withdrawing from such accounts by the nondepositing joint tenant results in a taxable gift.43 45 Section 2515 provides special tax treatment for the creation by either or both spouses of a tenancy by the entirety ** in real ...
Contents
THE CONNECTICUT SUPREME COURT | 45 |
HUMAN RIGHTS COMMENTATOR | 61 |
THE COMMITTEE MEMBERS LAMENT | 78 |
Copyright | |
17 other sections not shown
Other editions - View all
Common terms and phrases
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