Sec. 12-390a. Definitions. - Connecticut Statutes

      Sec. 12-390a. Definitions. The terms "generation-skipping transfer", "taxable distribution", and "taxable termination" have the same meaning as defined in Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended.

      (P.A. 97-165, S. 12(a), 16.)

      History: P.A. 97-165 effective July 1, 1997, and applicable to taxable distributions or taxable terminations occurring on or after July 1, 1997 (Revisor's note: Section 12 of public act 97-165 included Subsecs. (a) and (b). The Revisors codified Subsec. (a) as this section and Subsec. (b) as Sec. 12-390e).