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.
Conn. Gen. Stat. § 12-354
Estate which may be divested
(1949 Rev., S. 2034.)
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.