When an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.(1949 Rev., S. 2034.)Cited. 152 C. 282.
Connecticut Legal Code
§ 12.354
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-354· Version 2026