Connecticut Statutes
§ 12-346 — Transfers to executors and trustees in lieu of commissions.
Connecticut § 12-346
This text of Connecticut § 12-346 (Transfers to executors and trustees in lieu of commissions.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 12-346 (2026).
Text
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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Legislative History
(1949 Rev., S. 2025.)
Nearby Sections
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Bluebook (online)
Connecticut § 12-346, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-346.