Sec. 12-354. Estate which may be divested. When an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.
(1949 Rev., S. 2034.)
Cited. 152 C. 282.
Estate which may be divested.
Conn. Gen. Stat. § 12-354 — under Chapter 216: Succession and Transfer Taxes.
Conn. Gen. Stat. § 12-354