Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 256
... marital deductions . Prior law allowed a maximum marital deduction of 50 % of the adjusted gross estate . The maximum deduc- tion is now the greater of $ 250,000 or 50 % of the adjusted gross estate . " The expanded marital deduction ...
... marital deductions . Prior law allowed a maximum marital deduction of 50 % of the adjusted gross estate . The maximum deduc- tion is now the greater of $ 250,000 or 50 % of the adjusted gross estate . " The expanded marital deduction ...
Page 257
... marital deduction ( at least to the extent of the marital determined by use of the optimum marital deduction formula ) even though it results in increased suc- cession tax . Where both spouses die within a short time , the effect of ...
... marital deduction ( at least to the extent of the marital determined by use of the optimum marital deduction formula ) even though it results in increased suc- cession tax . Where both spouses die within a short time , the effect of ...
Page 258
... marital deduction because it was considered to be too restrictive on normal inter- spousal gifts.26 The new law replaces the prior 50 % marital deduc- tion with an unlimited deduction for the first $ 100,000 of inter- spousal gifts and ...
... marital deduction because it was considered to be too restrictive on normal inter- spousal gifts.26 The new law replaces the prior 50 % marital deduc- tion with an unlimited deduction for the first $ 100,000 of inter- spousal gifts and ...
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