Conn. Gen. Stat. § 12-351

Current with legislation from the 2024 Regular and Special Sessions.

Section 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.

Conn. Gen. Stat. § 12-351

(1949 Rev., S. 2031; 1949, S. 1141d.)

Federal estate tax not to be exempted in computing the tax. 141 Conn. 257. Cited. 27 CS 270; 44 Conn.Supp. 421.