Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 275
X. SPECIAL VALUATION RULES FOR FARMS OR CLOSELY HELD BUSINESS REAL PROPERTY Property is normally valued for estate tax purposes at its fair market value , or “ the price at which the property would change hands between a willing buyer ...
X. SPECIAL VALUATION RULES FOR FARMS OR CLOSELY HELD BUSINESS REAL PROPERTY Property is normally valued for estate tax purposes at its fair market value , or “ the price at which the property would change hands between a willing buyer ...
Page 287
189 а 191 bility when a substantial portion of the estate consists of a closely held business or other nonliquid assets . New Section 6166 , providing an elective 15 year extension , is now an alternative to the old 10 year extension ...
189 а 191 bility when a substantial portion of the estate consists of a closely held business or other nonliquid assets . New Section 6166 , providing an elective 15 year extension , is now an alternative to the old 10 year extension ...
Page 335
For this purpose , the Tax Desk BOOK FOR THE CLOSELY - HELD ) CORPORATION fills a gap in the general practitioner's library . NOTICE All back issues of CONNECTICUT BAR JOURNAL BOUND AND. CAROLYN P. Gould o 1 The texts to be consulted by ...
For this purpose , the Tax Desk BOOK FOR THE CLOSELY - HELD ) CORPORATION fills a gap in the general practitioner's library . NOTICE All back issues of CONNECTICUT BAR JOURNAL BOUND AND. CAROLYN P. Gould o 1 The texts to be consulted by ...
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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