Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-351

Administration expenses not deductible

The following expenses of administration shall not be allowable deductions:

# (a)

The federal estate tax and succession, inheritance, estate or transfer taxes paid or payable to other states, territories, the District of Columbia, foreign countries or governmental subdivisions thereof;

# (b)

expenses of care, maintenance or repair of real estate and buildings accrued subsequent to the death of the transferor;

# (c)

interest on obligations of the transferor or of the estate, which interest accrued subsequent to the death of the transferor;

# (d)

property taxes, except the tax on untaxed property assessed by the state against the estate, assessed as of a date subsequent to the death of the transferor;

# (e)

income taxes accrued subsequent to the death of the transferor;

# (f)

expenses incurred and taxes assessed upon and in connection with real estate and tangible personal property situated outside this state;

# (g)

all other charges and expenses of administration properly allocable against income. (1949 Rev., S. 2031; 1949, S. 1141d.) Federal estate tax not to be exempted in computing the tax. 141 C. 257. Cited. 27 CS 270; 44 CS 421. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)

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