Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-341b-1
Value of taxable reversionary interest
Official textportal.ct.govlast amended
# (a)
The value of a taxable reversionary interest immediately before the death of the decedent shall be determined, without regard to the fact of the decedent's death, the same way it is determined for federal estate tax purposes under 26 CFR 20.2031-7, as in effect on the date on which this section is filed with the Secretary of the State.
# (b)
This section applies to estates of decedents who die on or after the date on which this section is filed with the Secretary of the State.
Amendment history
February 2, 2000
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
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- 12-313-11a · Records
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- 12-313-15a · Receipt and distribution of sample packages of cigarettes
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- 12-313-17a · Schedule required under 2000 Conn. Pub. Acts 208
- 12-313-18a · Definitions
- 12-314a-1 · Authorized distribution of sample packages of cigarettes
- 12-330n-1 · Records
- 12-330n-2 · Schedule required under 2000 Conn. Pub. Acts 208
- 12-341b-1 · Value of taxable reversionary interest
- 12-349-1 · Payments under retirement or pension plan, trust or contract
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- 12-398-1 · Release of estate tax liens by probate court
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- 12-405l-3 · Repealed, December 19, 1984
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