Connecticut Bar Journal, Volume 46Connecticut Bar Association, 1972 - Bar associations Includes Annual reports, and lists of members. |
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Page 199
... dividends . come tax purposes The Commissioner's position that subchapter S income is taxable only where treated as a dividend for federal in- come tax purposes differs from the statute which says that ' dividends ' means those dividends ...
... dividends . come tax purposes The Commissioner's position that subchapter S income is taxable only where treated as a dividend for federal in- come tax purposes differs from the statute which says that ' dividends ' means those dividends ...
Page 214
... dividends ... This is because the only taxable year of this individual beneficiary in which his dividends and capital gains may be taxed by Connecti- cut is the year in which the estate or trust made the dis- tribution to him ...
... dividends ... This is because the only taxable year of this individual beneficiary in which his dividends and capital gains may be taxed by Connecti- cut is the year in which the estate or trust made the dis- tribution to him ...
Page 224
... dividends and gains was less than $ 5 . For example , sup- pose that a taxpayer has $ 20,000 of adjusted gross income , of which only 20 cents is dividends . The exemption for- mula will result in exemption of 2 cents , leaving him with ...
... dividends and gains was less than $ 5 . For example , sup- pose that a taxpayer has $ 20,000 of adjusted gross income , of which only 20 cents is dividends . The exemption for- mula will result in exemption of 2 cents , leaving him with ...
Contents
LEADING ARTICLES | 6 |
Proposal for Revision of the Connecticut Statutes Relative | 8 |
Chronic Alcoholism | 12 |
Copyright | |
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