Connecticut Bar Journal, Volume 46

action addition administrative agreement allowed amended amount appears application assessment authorized bank base bill capital capital gains tax Charge Code Commission Commissioner Committee companies Conn Connecticut corporation Court decision deduction defined determine distributions dividends drafts effect electricity enacted example exemption existing fact federal fiduciary filing Hartford held holding House imposed income tax increase individual intangible interest Internal Revenue Code interpretation investment income issue judge June legislative legislature liability limited loss means ment merchant organization parties partnership period permitted person practice present prior Probate problem Procedure property tax proposed question reasonable received reference regulations Report representative respect result rules Section Senate statute supra note tax law taxable taxation taxpayers term tion trust United