Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 256
INCREASE IN MARITAL DEDUCTIONS The Tax Reform Act of 1976 has changed both the gift and estate tax marital deductions . Prior law allowed a maximum marital deduction of 50 % of the adjusted gross estate . The maximum deduction is now ...
INCREASE IN MARITAL DEDUCTIONS The Tax Reform Act of 1976 has changed both the gift and estate tax marital deductions . Prior law allowed a maximum marital deduction of 50 % of the adjusted gross estate . The maximum deduction is now ...
Page 257
Connecticut completely exempts life or accident insurance proceeds on a decedent's life23 which are normally subject to federal estate tax.24 A marital deduction in excess of the $ 100,000 Class AA exemption will be subject to ...
Connecticut completely exempts life or accident insurance proceeds on a decedent's life23 which are normally subject to federal estate tax.24 A marital deduction in excess of the $ 100,000 Class AA exemption will be subject to ...
Page 258
It would be preferable in this situation to either forgo the marital deduction completely or limit it to the $ 100,000 exemption for property passing to the surviving spouse . It is , therefore , important when using an equalization ...
It would be preferable in this situation to either forgo the marital deduction completely or limit it to the $ 100,000 exemption for property passing to the surviving spouse . It is , therefore , important when using an equalization ...
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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