Connecticut Statutes
§ 12-346 — Transfers to executors and trustees in lieu of commissions.
If property is transferred to executors or trustees in lieu of their commissions or allowances for services rendered in connection with the settlement of the estate, the excess in value of the property so transferred, above the amount of commissions or allowances which would be payable in the absence of such transfer, shall be taxable.
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Connecticut § 12-346 (Transfers to executors and trustees in lieu of commissions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(1949 Rev., S. 2025.)
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.