Connecticut Statutes
§ 12-400 — “Persons interested in the estate”, defined.
For the purpose of this chapter, “persons interested in the estate” includes all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent or any benefit with respect to any such property or interest whether under a will or intestacy or by reason of any of the transfers, trusts, estates, rights, powers and relinquishment of powers, as severally enumerated in the United States Internal Revenue Code.
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Connecticut § 12-400 (“Persons interested in the estate”, defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Second National Bank of New Haven v. United States
222 F. Supp. 446 (D. Connecticut, 1963)
Legislative History
(1949 Rev., S. 2075.) Cannot apply retroactively to impair vested rights. 136 C. 126. Cited. 139 C. 285.
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.