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This connecting adapter has 24/40 standard taper outer joints at the top and side with an inner joint at the bottom. The sidearm is at a 105° angle from the lower tube.
We have decades of experience in the lab and, to be honest, we have no idea what you'd use one of these for. Our best guess is some whack kind of distillation setup found in the Upside Down.
For a similar adapter, but with the sidearm angled downward and with an inner joint on the side, see item # CG-1022.