Connecticut Bar Journal, Volumen20Connecticut Bar Association, 1946 Includes Annual reports, and lists of members. |
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Página 208
... interest in the trust property prior to his death , and there was nothing to which either an inheritance tax or a succession tax could apply . Here the trust property and the insurance money were properly included in the gross estate ...
... interest in the trust property prior to his death , and there was nothing to which either an inheritance tax or a succession tax could apply . Here the trust property and the insurance money were properly included in the gross estate ...
Página 217
... interest in income or an estate for years or for life or other temporary interest in any property or fund , the tax on both such temporary interest and the remainder thereafter shall be charged against and paid out of the corpus of such ...
... interest in income or an estate for years or for life or other temporary interest in any property or fund , the tax on both such temporary interest and the remainder thereafter shall be charged against and paid out of the corpus of such ...
Página 218
... interest , as of the date of death , is deductible from the gross estate so that only the life estate or temporary interest in the fund will be subject to tax , although such tax will come out of principal . Hence an evaluation of such ...
... interest , as of the date of death , is deductible from the gross estate so that only the life estate or temporary interest in the fund will be subject to tax , although such tax will come out of principal . Hence an evaluation of such ...
Contenido
APRIL 1946 Number | 2 |
LYMAN Editor | 8 |
TRAFFIC COURTS James P Economos | 94 |
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Términos y frases comunes
accused action Administrative adopted amendment American Bar Association annual meeting appear appointed apportionment statute Article of War Assembly attorney Bank Bar Journal beneficiary bill Board of Delegates Chairman charge Charles Chief Justice Conn constitution Corpus Juris Corpus Juris Secundum Council counsel David Daggett decedent defendants discussion draft duty easement Editor elected Equal Rights Amendment fact federal estate tax George George H Governor Hartford Hartford County Haven Hosmer income inter vivos inter vivos trust interest John judicial Junior Bar Conference jurisdiction Law School lawyers legislation legislature Litchfield matter ment necticut October October 15 opinion person plaintiff practice present President Probate problem Procedure proposed punishment question recommendations record residuary estate rules Secretary Section Senate session Simeon Baldwin succession tax Superior Court Supreme Court testator tion traffic court trial trust vote William Yale