Connecticut Bar Journal, Volume 22Connecticut Bar Association, 1948 - Bar associations Includes Annual reports, and lists of members. |
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Page 353
... deduction ( see Section 1000 ( a ) ( 3 ) ( D ) , 1948 Revenue Act Section 372 ) ; and only one half of the value of the interest which the wife obtains in such a case is subject to gift tax . Of course , one great objection to joint ten ...
... deduction ( see Section 1000 ( a ) ( 3 ) ( D ) , 1948 Revenue Act Section 372 ) ; and only one half of the value of the interest which the wife obtains in such a case is subject to gift tax . Of course , one great objection to joint ten ...
Page 357
... deduction . The net effect , of course , is to permit a marital deduction in community property states with respect to the transfers of any separate property to a surviving spouse but such deduction is limited to the separate property ...
... deduction . The net effect , of course , is to permit a marital deduction in community property states with respect to the transfers of any separate property to a surviving spouse but such deduction is limited to the separate property ...
Page 358
... deduction may be obtained . Accordingly , if the wife does not survive there may be no marital deduction . Some lawyers now feel that the clause re survival shoud not refer to a fixed period but rather should state that in the abesnce ...
... deduction may be obtained . Accordingly , if the wife does not survive there may be no marital deduction . Some lawyers now feel that the clause re survival shoud not refer to a fixed period but rather should state that in the abesnce ...
Contents
THE LEGAL BACKGROUND OF ZONING | 2 |
Published Quarterly by The State Bar Association of Connecticut | 3 |
INTERPLEADER IN CONNECTICUT Victor M Gordon | 10 |
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