DRS: 12-720(d)-1, Declarations not required from certain trusts and estates - Repealed Effective 4/6/00

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications. 111 Phoenix Avenue. Enfield, CT 06082. colp@jud.state.ct.us Copies of DRS forms and publications are available at http://www.ct.gov/drs

Repealed Effective 4/6/00 

Connecticut Regulation, Reg. Sec. 12-720(d)-1. Declarations not required from certain trusts and estates.

(a) The requirement for filing a declaration of estimated tax shall not apply to a decedentís estate with respect to any taxable year ending before the date that is two years after the date of such decedentís death.

(b) The requirement for filing a declaration of estimated tax shall not apply, with respect to any taxable year ending before the date that is two years after the date of a decedentís death, to any trust (1) all of which was treated under sections 671 to 679 of the Internal Revenue Code, inclusive, as owned by such decedent and (2) to which the residue of such decedentís estate shall pass under such decedentís will or, if no will is admitted to probate, which is the trust primarily responsible for paying debts, taxes and expenses of administration.

(c) While this section pertains to Section 12-720(d) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.

(Effective 11/18/1994)