Connecticut Bar Journal, Volume 19Connecticut Bar Association, 1945 - Bar associations Includes Annual reports, and lists of members. |
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Page 7
... 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 apportionment of all these transfers by the ...
... 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 apportionment of all these transfers by the ...
Page 8
... inter vivos direction is given for apportionment within the fund of taxes assessed upon the spe- cific fund dealt with in such inter ... trust is created , or other provision made whereby any per- son is given an interest in income , or an ...
... inter vivos direction is given for apportionment within the fund of taxes assessed upon the spe- cific fund dealt with in such inter ... trust is created , or other provision made whereby any per- son is given an interest in income , or an ...
Page 10
... inter vivos gifts or transfers becoming effec- tive at death , how any estate taxes shall be prorated within the fund constituting such gift or transfer . Under New York decisions the trustees of an inter vivos trust established prior ...
... inter vivos gifts or transfers becoming effec- tive at death , how any estate taxes shall be prorated within the fund constituting such gift or transfer . Under New York decisions the trustees of an inter vivos trust established prior ...
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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