Sec. 12-351. Administration expenses not deductible. - Connecticut Statutes

      Sec. 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.

      Subdiv. (a):

      Cited. 44 CS 421.