Connecticut Statutes

§ 12-354 — Estate which may be divested.

Connecticut·Title 12 Taxation·Ch. 216 Succession and Transfer Taxes
When an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.

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Legislative History

(1949 Rev., S. 2034.) Cited. 152 C. 282.

Nearby Sections

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