Sec. 12-354. Estate which may be divested. 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.

Sec. 12-354. Estate which may be divested. 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. (Return to Chapter Table of Contents) (Return to List of Chapters) (Return to List of Titles)