2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 216 - Succession and Transfer Taxes
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.
(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.
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