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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-345f: Power created on or before October 21, 1942.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 216*. SUCCESSION AND TRANSFER TAXES
  3. PART II. RATES. EXEMPTIONS. DEDUCTIONS

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.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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