Connecticut Bar Journal, Volume 46

action additional administrative allowed amended amount appear application assessment base bill capital gains tax charitable child Code Commissioner Committee companies Conn Connecticut corporation Court decision deduction defined determine distribution dividends effective electricity enacted evidence exemption existing extension fact federal fiduciary filing governing granted Hartford hearing held House imposed income tax increase individual intangible interest Internal Revenue Internal Revenue Code interpretation investment income issue January judge June legislative legislature limited loss ment organization partnership payment period permitted person practice present prior Probate problem Procedure proceeding property tax proposed provides question reasonable received reference reform regulations Report respect result rules Section Senate Service Session statement statute succession supra note tax law tax return taxable taxation taxpayers term testimony tion trust Trust Instruments United witnesses