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.

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In this chapter (40 sections)
  1. 12-340 · Tax on transfers of property. Sunset of chapter
  2. 12-341 · Taxable transfers by persons dying on and after July 1, 1959,…
  3. 12-341a · Effective date
  4. 12-341b · Taxable transfers by persons dying on and after July 1, 1963
  5. 12-341c · Effective date
  6. 12-342 · Life, accident and war risk insurance
  7. 12-343 · Jointly-owned property
  8. 12-344 · Rates
  9. 12-344a · Additional amount added to tax
  10. 12-344b · Applicable rates
  11. 12-345 · Revocable trusts
  12. 12-345a · Taxation of property transferred by exercise or nonexercise…
  13. 12-345b · Taxation of property transferred by exercise or nonexercise…
  14. 12-345c · Taxable transfer made, when
  15. 12-345d · Lapse of power
  16. 12-345e · Tax liability for transfer of property subject to general…
  17. 12-345f · Power created on or before October 21, 1942
  18. 12-346 · Transfers to executors and trustees in lieu of commissions
  19. 12-347 · Exemptions
  20. 12-348 · Declaration by officer of corporation or other entity claiming…
  21. 12-349 · Gross taxable estate
  22. 12-349a · Effective date
  23. 12-350 · Net estate of resident transferors; deductions
  24. 12-351 · Administration expenses not deductible
  25. 12-352 · Net estate of nonresident transferor; deductions
  26. 12-353 · Life estates; annuities
  27. 12-354 · Estate which may be divested
  28. 12-355 · Compounding of tax. Contingent remainders
  29. 12-356 · Determination of value of contingent interest by Insurance…
  30. 12-357 · Supervision by commissioner
  31. 12-358 · Reports by clerks of probate courts. Certified copies of wills…
  32. 12-359 · Reports of representatives of transferors
  33. 12-363 · Jointly-owned real property; certificate of tax payment
  34. 12-364 · Certificate of release of lien. Regulations
  35. 12-365 · Administration on taxable transfer
  36. 12-366 · Lien for taxes. Regulations
  37. 12-367 · Computation and assessment of tax; objections thereto. Refund…
  38. 12-368 · Waiver of hearing on computation of tax
  39. 12-369 · Action for quieting title to property
  40. 12-370 · Forms. Reciprocal exchange of information
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