Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-345f
Power created on or before October 21, 1942
Official textcga.ct.gov
For purposes of sections 12-345b to 12-345d, inclusive, a power of appointment created by a will executed on or before October 21, 1942, shall be considered a power created on or before such date if the person executing such will dies before July 1, 1949, without having republished such will, by codicil or otherwise, after October 21, 1942.
(P.A. 75-437, S. 4, 5.)
History: P.A. 75-437 effective June 26, 1975, and retroactive to January 1, 1972.
Source: view the official text
In this chapter (40 sections)
- 12-340 · Tax on transfers of property. Sunset of chapter
- 12-341 · Taxable transfers by persons dying on and after July 1, 1959,…
- 12-341a · Effective date
- 12-341b · Taxable transfers by persons dying on and after July 1, 1963
- 12-341c · Effective date
- 12-342 · Life, accident and war risk insurance
- 12-343 · Jointly-owned property
- 12-344 · Rates
- 12-344a · Additional amount added to tax
- 12-344b · Applicable rates
- 12-345 · Revocable trusts
- 12-345a · Taxation of property transferred by exercise or nonexercise…
- 12-345b · Taxation of property transferred by exercise or nonexercise…
- 12-345c · Taxable transfer made, when
- 12-345d · Lapse of power
- 12-345e · Tax liability for transfer of property subject to general…
- 12-345f · Power created on or before October 21, 1942
- 12-346 · Transfers to executors and trustees in lieu of commissions
- 12-347 · Exemptions
- 12-348 · Declaration by officer of corporation or other entity claiming…
- 12-349 · Gross taxable estate
- 12-349a · Effective date
- 12-350 · Net estate of resident transferors; deductions
- 12-351 · Administration expenses not deductible
- 12-352 · Net estate of nonresident transferor; deductions
- 12-353 · Life estates; annuities
- 12-354 · Estate which may be divested
- 12-355 · Compounding of tax. Contingent remainders
- 12-356 · Determination of value of contingent interest by Insurance…
- 12-357 · Supervision by commissioner
- 12-358 · Reports by clerks of probate courts. Certified copies of wills…
- 12-359 · Reports of representatives of transferors
- 12-363 · Jointly-owned real property; certificate of tax payment
- 12-364 · Certificate of release of lien. Regulations
- 12-365 · Administration on taxable transfer
- 12-366 · Lien for taxes. Regulations
- 12-367 · Computation and assessment of tax; objections thereto. Refund…
- 12-368 · Waiver of hearing on computation of tax
- 12-369 · Action for quieting title to property
- 12-370 · Forms. Reciprocal exchange of information