Connecticut Bar Journal, Volume 70State Bar Association of Connecticut, 1996 - Bar associations Includes Annual reports, and lists of members. |
From inside the book
Results 1-3 of 42
Page 24
... income year . This result was dictated not only because of the standard of statutory construction requiring that ambiguities in tax imposition statutes be resolved in favor of taxpayers , but also because the position advanced by the ...
... income year . This result was dictated not only because of the standard of statutory construction requiring that ambiguities in tax imposition statutes be resolved in favor of taxpayers , but also because the position advanced by the ...
Page 212
B. Income Tax and Estate Tax Treatment 1. Grantor Trust Status for Income Tax Purposes . Because the grantor or applicable family member has re- tained certain rights to income and to principal , he will be re- garded as the owner of ...
B. Income Tax and Estate Tax Treatment 1. Grantor Trust Status for Income Tax Purposes . Because the grantor or applicable family member has re- tained certain rights to income and to principal , he will be re- garded as the owner of ...
Page 234
... income and capital gains of the trust . 191 Some grant- ors may be unhappy when required to pay taxes on income which they do not receive . However , the planner should be aware that the payment of the taxes out of the grantor's own ...
... income and capital gains of the trust . 191 Some grant- ors may be unhappy when required to pay taxes on income which they do not receive . However , the planner should be aware that the payment of the taxes out of the grantor's own ...
Contents
APPELLATE REVIEW Wesley W Horton | 1 |
SURVEY OF 1995 CONNECTICUT | 11 |
DEVELOPMENTS IN CONNECTICUT | 37 |
Copyright | |
24 other sections not shown
Other editions - View all
Common terms and phrases
action agency alleged amendment annuity Appellate Court held application approval arbitration attorney authority award Berdon Board of Appeals cause CEPA cert child Conn Connecticut Bar Connecticut Bar Association Connecticut constitution Connecticut Supreme Court constitutional corporation Court found CUTPA claims damages death decision defendant defendant's denied determined disclosure drug employee enforcement federal filed fund gift tax grantor GRAT Hague Service Convention Hartford income injury issue Judge judicial jury Justice lawyers legal services legislative liability limited ment negligence nonconforming offer of judgment parties payment plaintiff Planning & Zoning private letter rulings probate provides Public Act pursuant real estate reasonable Reed Elsevier regulations rule Section seller service of process Sess special permit STAT statute statutory subdivision Super Superior Court Supra note taxpayer term tion transfer Treas trial court trust Zoning Board Zoning Commission