{"data":{"id":"us-ct/conn.-gen.-stat.-34-519","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 34-519","heading":"Applicability of laws pertaining to trusts. Classification for taxation purposes.","body":"Except to the extent otherwise provided or authorized in sections 34-500 to 34-547, inclusive, the laws of this state pertaining to trusts are applicable to statutory trusts; provided, for purposes of taxation under title 12, a statutory trust shall be classified as a corporation, an association, a partnership, a trust or otherwise, as shall be determined under the United States Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended.","path":["TITLE 34. LIMITED PARTNERSHIPS, PARTNERSHIPS, PROFESSIONAL ASSOCIATIONS, LIMITED LIABILITY COMPANIES AND STATUTORY TRUSTS","CHAPTER 615. STATUTORY TRUSTS"],"source_url":"https://www.cga.ct.gov/current/pub/chap_615.htm#sec_34-519","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:11Z","sha256":"4faa4c3b6e293be9b9078879b7de7acdfa2d04852db376103b0e595e8e1341b4","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-34-518","next":"us-ct/conn.-gen.-stat.-34-520"},"notice":"GroundRules: Original legal text. Not legal advice."}