Connecticut Statutes

§ 45a-264 — (Formerly Sec. 45-174a). Reference to Internal Revenue Code.

Connecticut § 45a-264

JurisdictionConnecticut

Title 45aProbate Courts and Procedure

Ch. 802aWills: Execution and Construction

This text of Connecticut § 45a-264 ((Formerly Sec. 45-174a). Reference to Internal Revenue Code.) 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. § 45a-264 (2026).

Text

A devise or bequest, outright or in trust, given in any will or codicil or republication thereof in any codicil shall not be deemed invalid by reason of any reference therein to the United States Internal Revenue Code or any treasury regulation issued thereunder.

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Legislative History

(P.A. 73-249; P.A. 80-476, S. 237.) History: P.A. 80-476 restated section but made no substantive change; Sec. 45-174a transferred to Sec. 45a-264 in 1991.

Nearby Sections

15

§ 45a-1

(Formerly Sec. 45-2a). “District” defined.

§ 45a-10

(Formerly Sec. 45-14). Fire-resistant safe or vault. Office space to be provided for records. Duties of Public Records Administrator and State Librarian re compliance.

§ 45a-100

Power to grant relief from federal firearms disability.

§ 45a-105

Uniform fees in Probate Courts.

§ 45a-106

Entry fees. Basic fees other than for decedent's estates and fiduciary accountings. Fee for motion to appear pro hac vice.

§ 45a-106a

Fees in matters other than decedent's estate and fiduciary accountings.

§ 45a-107

Fees and expenses for settlement of decedent's estate. Interest on unpaid fees. Exception.

§ 45a-107a

Development of method of determination of gross estate for purposes of computation of cost for settlement of estates.

§ 45a-107b

Lien on real property for fees imposed in the settlement of decedent's estate. Release of lien by Probate Court. Petition for release of lien.

§ 45a-108

Fees for accounting other than with respect to a decedent's estate. Fee for motion to appear pro hac vice.

§ 45a-108a

Fees for accounting in matters other than decedent's estate.

§ 45a-109

Miscellaneous fees: Recordings, notices, service of process, copies.

§ 45a-11

(Formerly Sec. 45-15). Certification of records and files.

§ 45a-110

Persons responsible for payment of fees and expenses.

§ 45a-111

Exemptions, waivers and reduction of fees and expenses.

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Bluebook (online)

Connecticut § 45a-264, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/45a-264.