Connecticut Bar Journal, Volume 19Connecticut Bar Association, 1945 - Bar associations Includes Annual reports, and lists of members. |
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Page 7
... death has been made , or a tran- fer under an inter vivos trust becomes effective by reason of the death of the settlor , the tax on all such transfers is imposed upon the residuary legatees . This new law provides for an equitable ...
... death has been made , or a tran- fer under an inter vivos trust becomes effective by reason of the death of the settlor , the tax on all such transfers is imposed upon the residuary legatees . This new law provides for an equitable ...
Page 95
... death , in which to present his claim , and then it provided that out of the estate left after payment to those creditors who had presented their claims within the time limited , he would be paid , if his claim was allowed . If there ...
... death , in which to present his claim , and then it provided that out of the estate left after payment to those creditors who had presented their claims within the time limited , he would be paid , if his claim was allowed . If there ...
Page 163
... death of the insured if the option were not exer- cised . The amount of each installment received which is included in income under different agreements with the beneficiary , is dis- cussed in ¶sD - 2,104 - D - 2,108 . If , however ...
... death of the insured if the option were not exer- cised . The amount of each installment received which is included in income under different agreements with the beneficiary , is dis- cussed in ¶sD - 2,104 - D - 2,108 . If , however ...
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action administration amended American Bar Association American Judicature Society application appointed apportionment ARTICLE Assembly authority Bar Association beneficiaries bills Board claim Code Committee Conn Connecticut Constitution coöperative court decisions court-martial creditors death delegates digest discussion editor effect enacted equitable estate tax example fact federal tax fee simple fee tail filed gift tax heirs Income Tax Index inter vivos inter vivos trust interest Internal Revenue Internal Revenue Bulletin issue Journal Judge Advocate judicial jurisdiction land lawyer legislative legislature limitation matter ment nations officer opinion organization parties person practice present President Probate Court problem procedure provisions public acts published purpose question reason record Reeve reference Regulations reported Revenue Act rule rule in Shelley's session stare decisis Superior Court Supplement Supreme Court Swift Tax Court tax law Tax Service tion Treasury trial trust United volume vote words