Connecticut Bar Journal, Volume 46Connecticut Bar Association, 1972 - Bar associations Includes Annual reports, and lists of members. |
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Page 190
... capital gains tax , Connecticut taxes only 50 % of net long term gains or whether the entire amount is taxed . The pertinent language defines " gains from the sale or exchange of capital assets " as " net gains as defined for federal ...
... capital gains tax , Connecticut taxes only 50 % of net long term gains or whether the entire amount is taxed . The pertinent language defines " gains from the sale or exchange of capital assets " as " net gains as defined for federal ...
Page 216
... capital assets . . . . " Clearly , no deductions are allowed . However , the tax does not apply to distributions that are returns of capital.81 Likewise , " gains from the sale of certain assets which . . . are taxed in part as ordinary ...
... capital assets . . . . " Clearly , no deductions are allowed . However , the tax does not apply to distributions that are returns of capital.81 Likewise , " gains from the sale of certain assets which . . . are taxed in part as ordinary ...
Page 235
... capital gains and $ 5,000 of long term capital gains , owns stock in a corporation which has become worthless , of which half his holdings are section 1244 stock and the other half ( perhaps because they were purchased from an original ...
... capital gains and $ 5,000 of long term capital gains , owns stock in a corporation which has become worthless , of which half his holdings are section 1244 stock and the other half ( perhaps because they were purchased from an original ...
Contents
LEADING ARTICLES | 6 |
Proposal for Revision of the Connecticut Statutes Relative | 8 |
Chronic Alcoholism | 12 |
Copyright | |
42 other sections not shown
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