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2023 Connecticut General Statutes
Title 45a - Probate Courts and Procedure
Chapter 802a - Wills: Execution and Construction
Section 45a-264. (Formerly Sec. 45-174a). - Reference to Internal Revenue Code.
Universal Citation:
CT Gen Stat § 45a-264. (Formerly Sec. 45-174a). (2023)
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A devise or bequest, outright or in trust, given in any will or codicil or republication thereof in any codicil shall not be deemed invalid by reason of any reference therein to the United States Internal Revenue Code or any treasury regulation issued thereunder.
(P.A. 73-249; P.A. 80-476, S. 237.)
History: P.A. 80-476 restated section but made no substantive change; Sec. 45-174a transferred to Sec. 45a-264 in 1991.
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