Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming and Former Acts of Congress with Forms and Full Texts of Statutes

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Bancroft-Whitney, 1912 - 841 páginas
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CHAPTER II
20
Discrimination Against Nonresidents
37
Discrimination Against Aliens
38
Exemption of Estates of Limited Value
40
Exemption of Charities
41
Progressive Rate of Taxation
43
Double Taxation in Case of Nonresidence
45
Detention of Property in Safe Deposit
47
CHAPTER III
49
MINNESOTA STATUTE
51
Law Governing Estates in Remainder
57
Law Governing RemaindersConstitutional Questions
59
Law Governing Powers of Appointment
62
Amendatory
64
Curative Act 43 Repeal and Reenactment of Statute
65
Repeal of United States Statute
66
CHAPTER IV
68
Advancements
104
CHAPTER V
106
CHAPTER VI
121
Vested Remainders
125
Future and Contingent EstatesEarlier New York Rule
126
Future and Contingent EstatesLater New York Rule
128
Future Contingent EstatesIllinois Rule
133
CIRCUMSTANCES AFFECTING LIABILITY FOR TAX 158 Compromise of Will Contest or LitigationPennsylvania De cisions
135
Future Contingent EstatesMinnesota Rule
136
Future Contingent EstatesPennsylvania Rule
139
Future Contingent EstatesWisconsin Rule
141
Future Contingent EstatesTennessee Rule
142
Future Contingent EstatesMassachusetts Rule 100 Future Contingent EstatesUnited States Rule
144
Person or Fund Liable for
145
Amount of Tax on Contingent Remainder 103 Law Governing TaxRetrospective Statute
147
CHAPTER VII
149
Purpose of Statutes
151
Intention of Donor or Grantor 113 Consideration for Transfer in General
152
Consideration of Support of Grantor or Others
153
Consideration of Services
154
Situs of PropertyNonresidence
155
Transfers in Contemplation of DeathIllustrations 119 Determination of Taxability of Transfer
158
Gifts Inter Vivos or Causa Mortis
159
Transfers to Take Effect at Death
160
Compromise of Will ContestIowa Decisions
161
Compromise of Will ContestMassachusetts Decisions
162
Marriage Settlements 123 Agreements to Make Will
163
Transfers in Trust in General
164
Compensation to Executor or Trustee
165
Trusts Reservation of Power to Revoke 126 TrustsIncome Payable to Transferees
167
CHAPTER VIII
169
SITUS OF PROPERTYNONRESIDENCE OF PARTIES 170 In General
170
Real Estate
171
Personal PropertyNonresidents
172
Personal Property in Foreign States
173
Marshaling AssetsMassachusetts Rule
174
Marshaling AssetsNew York Rule
175
Marshaling AssetsNew Jersey Rule
176
Money and Deposits in Banks or Trust Companies
177
Property in Foreign Jurisdiction
178
Notes Papers and Securities
179
Notes Secured by Mortgage on Real Estate
180
Exemption Based on Relationship of Parties 137 Adopted Children
181
Persons to Whom Decedent Stood as Parent 139 Illegitimate Children
182
Stock in Corporation Organized in Two States
183
Nation State or Municipality
185
CHAPTER IX
187
NEW HAMPSHIRE STATUTE
191
Foreign Charitable Institutions in General
193
Foreign CharitiesConstitutionality of Discrimination 148 Educational Institutions
198
Religious Institutions
200
Institutions for Support of the Aged or Indigent
203
Hospitals and Infirmaries
205
Cemetery Association
207
Masses for Repose of Souls 154 Societies for Prevention of Cruelty
208
Stock in Foreign Corporations
221
CONNECTICUT STATUTE
230
CHAPTER XII
258
PERSONS OR FUND LIABLE FOR TAX 205 Distributee or His Share of Estate 206 Personal Liability of Distributee 207 Effect of Renunciation of...
267
CHAPTER XIV
275
RATES OF TAX 225 As Determined by Value of Property 226 As Determined by Relationship of Parties 227 In Case of Exercise of Power of App...
280
CHAPTER XVI
285
APPRAISEMENT VALUATION AND ASSESSMENT 250 Statement of Property and Persons Liable for Tax 251 Appraisers and Appraisement in ...
294
CHAPTER XVIII
311
VACATION AND MODIFICATION OF ORDERS OR DECREES 290 Conclusiveness of Orders and Decrees 291 Vacation or Setting Aside of Orde...
326
CHAPTER XX
334
CHAPTER XXI
339
WISCONSIN STATUTE
352
CHAPTER XXII
355
Oath of Appraiser 344 Appraisers Notice of Hearing
359
Affidavit of Mailing of Notice of Hearing 346 Subpoena of Appraiser
360
Request to Superintendent of Insurance
361
Report of Appraiser
362
Order Fixing
367
Notice of Assessment of Tax by Surrogate 351 Notice of Appeal to Surrogate
368
Order on Appeal
369
Notice of Appeal to Appellate Division
370
Petition for Remission of Penalty
371
Notice of Motion to Remit Penalty
372
Order Remitting Penalty 357 Petition for Order Fixing Tax Without Appraiser
373
Order Fixing Tax Where No Appraiser Appointed
375
Petition to Declare Estate Exempt
376
Order Exempting Estate 361 Order Remitting Report to Appraiser
377
Composition Agreement
378
Waivers of Notice by Controller 364 Affidavits for Appraisal of Nonresidents Estate
380
Memorandum Used by Appraisers of New York County for Preparation of Affidavits
384
District Attorney ProceedingsPetition for Citation
386
vii
387
District Attorney ProceedingsOrder for Citation 368 District Attorney ProceedingsCitation
388
District Attorney ProceedingsOrder Appointing Appraiser
389
District Attorney Proceedings Decree Fixing Tax Directing Payment
390
ARKANSAS STATUTE Acts of 1901 pp 295299 Kirbys Digest pp 242244 Acts of 1907 pp 832834 Acts of 1909 pp 904910
391
Legacies Charged upon Real EstateCollection of Tax 410 Valuation and Appraisement of Property
393
Jurisdiction of Probate Court 412 Account of Executor not Settled Until Tax Paid 413 Duty of Attorney GeneralAppointment and Compensation of ...
394
CHAPTER XXIV
395
CHAPTER XXV
410
Gen Stats 1902 pp 613616 Pub Acts 1903 pp 42 43 Pub Acts 1905
420
Ancillary Administration on Estate of NonresidentNotice 467 Effect of Failure to Take Out Ancillary Administration 468 Transfer or Delivery of St...
422
Repeal of Certain Sections 471 Inventories and Appraisements 472 Payment by Executor to State Treasurer
423
Sale of Property to Pay
424
Payment to County TreasurerDuty of Controller_Receipts
425
Refunding Excess Payments
426
Transfer or Delivery of Stock Securities DepositsNotice
427
CHAPTER XXVIII
432
Payment to County TreasurerDuty of Controller_Receipts
437
Time for Payment of TaxInterest and Discount 445 Collection of Tax by Executor 446 Sale of Property to Pay Tax 447 Payment by Executor to C...
444
Notice from Executor to County Treasurer of Estates Subject to Tax 449 Refunding Excess Payments 450 Transfer or Delivery of Stocks Securities ...
448
Refund of Tax Erroneously Collected
451
IOWA STATUTE Supplement Code 1907 pp 307314 Laws of 1909 p 81 Laws of 1911
457
Property of Foreign Estates not Specifically Devised
458
Approval of Compromise Settlemento 587 Unknown Heirs
473
Refund of Tax 589 Contingent Estates Devises or Legacies 590 Definitions of Terms
474
Transfer or Delivery of Stocks Securities DepositsNotice Thereof
500
MARYLAND STATUTE 2 General Laws of 1904 pp 18351842 Laws of 1908 pp 238 239
509
Powers of Appointment
516
Time When Statute Takes Effect
528
CHAPTER XXVII
547
CHAPTER XXXIX
565
Proceedings upon Failure of Executor to Pay Tar 838 Administrator De Bonis Non 839 Refund in Case of Debts Proved After Distribution 840 Ref...
579
Appraisers and Appraisement 843 Appraiser Taking More Than Regular FeesPenalty
580
Jurisdiction of Courts 845 Citation to Compel Payment 846 Proceedings upon Failure to Administer Estates
581
Action to Enforce Tax 848 Statement by Clerk of Delinquent Taxes 849 Costs of Collection 850 Record to be Kept by Clerk 851 Duties of County...
582
Receipts for Payment of TaxRecords 853 Purposes to Which Taxes Shall be Devoted 854 Repeal of Inconsistent Acts 855 Time When Statute Take...
583
Laws of 1905 pp 432436 Laws of 1907 pp 6670 Laws of 1911 pp 4452 877 Transfers Subject to Tax 878 Estates for Years or for Life and Remai...
592
Legacy Charged upon Real Estate
601
NEW YORK STATUTE 3 Birdseyes Rev Stats Codes and Gen Laws 1901 pp 35913604 Tax Law 1909 pp 123145 Laws of 1911 pp 1958 2124
612
Appraisers and Appraisement
630
CHAPTER XLVI
636
Payment of Tax 643 Sale of Property to Pay
642
OKLAHOMA STATUTE Laws of 190708 pp 733748 Compiled Laws of 1909 pp 15491558
647
Lien of TaxPaymentReceipts 1016 Interest and Discount 1017 Collection of Tax by ExecutorSale of Property
650
Refunding Tax Paid
651
Bond to Secure Deferred Payments 1020 Bequest to Executor in Lieu of Compensation 1021 Transfer of Stock or Obligations by Foreign Executor...
652
Jurisdiction of County Court 1023 Appointment of Appraisers and Valuation of Property
653
Proceedings by AppraiserCompensation
654
Report of Appraiser 1026 Duty of Insurance Commissioner
655
Duty of State Auditor 1028 Guardian of Person Under DisabilityReappraisement
656
Procedure to Enforce Unpaid Tax 1030 Books to be Furnished by State Auditor
657
Report of County Judge 1032 Report of County Treasurer 1033 Extensions and Compromise by County Treasurer 1034 Receipts and Their Registr...
658
Disposition of Revenue 1036 Interpretation of Words Used in Statute
659
CHAPTER XLIX
660
Property in State Belonging to Nonresident Decedent 1076 Compensation of Officers 1077 Payment of Expenses and Disbursement 1078 Appraise...
661
Legacies for Limited Period or upon Contingency 1089 Legacy Charged upon Real Estate 1090 Notice to County Register of Transfer
674
Notice to States Attorney of Unpaid Tax 1128 Statement of County Treasurer of Unpaid Taxes 1129 Books and Records to be Kept by Clerk of Co...
684
CHAPTER LII
691
TEXAS STATUTE Acts of 1907 pp 497505 Supplement to Sayles Texas Civil Statutes of 190810 pp 387392
701
Revocation of Executors Letters for Failure to Perform Duties
706
Duties of Court and District Attorney
714
Costs of Proceedings 1209 Transfer or Delivery of Deposits or AssetsNotice 1210 Foreign EstatesAssessment of
715
Foreign EstatesAssessment and Payment of Tax 1212 Transfer of Corporate Stock by Foreign Executor 1213 Compromise by State Treasurer 1214...
716
Repeal of Prior Statutes
717
CHAPTER XLI
718
Rebate in Case of Excessive Payment 1257 Time for Payment of
719
Payment of Tax on Delivery of Distributive Share 1259 Extension of Time in Certain Cases 1260 Extension of Time Where Value not Determinabl...
728
Failure to File Inventory 1265 Interest on Taxes 1266 Reports to be Made by Register of Probate 1267 Report to be Made by Register of Probate to ...
729
Notice to Commissioner of Taxes of Taxable Transfers 1270 Copies of Papers and Records 1271 Refusal of Officer to Furnish Copies 1272 Transfe...
730
Penalty for Recording Transfer of Stock Without Payment of Tax 1274 Transfer or Receipts of Securities or Assets by Foreign Executor or Legatee
731
Transfer to Foreign Executor not Made Until Taxes Paid 1276 Failure to Mail or Deliver Notice 1277 Payment of Bank Deposit 1278 Certificate of...
732
Notice by Bank to Tax Commissioner 1280 Bank not to Pay Deposit Without Consent of Tax Commissioner 1281 Failure of Bank or Trust Compan...
733
Hearing in Court of Chancery
734
Proceedings by Treasurer and Receiver General to Recover
737
Retrospective Operation of Statute
738
Construction of Statute With Reference to Other Laws
739
WEST VIRGINIA STATUTE Code of 1906 pp 489499 Code Supplement of 1909 pp 206210
746
Jurisdiction of Probate CourtPetition for Letters
756
Appointment of AppraisersValuation of Property
757
Notice of AppraisementProceedings and Expenses
758
Report of AppraiserAssessment of
759
Notice to Attorney General of DelinquenciesProceedings to Collect
760
Bond to Pay Tax When Person Comes into Possession or Enjoy ment 1359 Bequest to Executor in Lieu of Compensation 1360 Transfer or Delivery...
761
Jurisdiction of County CourtEstates of NonresidentsFees of County
762
Appraisers and AppraisementContingent and Expectant Estates
763
Notice of AppraisementWitnessesReportCompensation 1364 Report of Special AppraiserProceedings ThereonComputation of TaxReappraisement
764
Enforcement of Unpaid Taxes
766
Duties of Public Administrator
767
Repealed 1368 Report of County Treasurer 1369 Retention of Funds by Treasurer for Use of County 1370 Compromise of Taxes in Certain Cases
768
Receipts for Payment of Tax 1372 Payment to State Treasurer 1373 Definition of Terms 1374 Compromise of Taxes Accruing Prior to This
769
CHAPTER LX
771
Payment to County and State TreasurerReceipts
776
Lien of
777
Interest on
778
Payment
779
Appraisers and Appraisement
780
Refund of Tax Erroneously Paid
781
NonresidentsTransfer or Delivery of Stocks and Securities Notice
782
Transfer or Delivery of Deposits or Securities Notice
783
Jurisdiction of Courts 430 Citation to Delinquent Taxpayers
784
Appraisers Taking Illegal FeesPenalty 454 Jurisdiction of Court 455 Proceedings to Enforce Tax 456 Notice to District Attorney of Unpaid TaxPro...
785
Duties of County Treasurer 461 Compensation of County Treasurer 462 ReceiptsLien of TaxTime When Statute Takes Effect
786
Notice of AppraisementProceedings and ReportCompensation of Appraisers
787
Determination of Value of Estate and Amount of
788
Notice of Tax for Which Estate is Liable
789
Objections to AssessmentReassessment
790
DELAWARE STATUTE Laws of 1869 Laws of 1883 Laws of 1909 pp 514520
791
Records and Reports of Probate CourtReport of Register of Deeds
792
Stipulation by Attorney General of Amount of Tax to be paid
793
Power of Attorney General to Issue Citations and Examine Books and Records
794
Refund of
795
Duty of State Auditor and Treasurer
796
Appraiser Taking Other Than Regular FeesPenalty Therefor 503 NonresidentsJurisdiction of Court 504 Citation to Delinquent Taxpayer 504a Proc...
797
Liability of ExecutorSale of Property to Pay Tax 519 Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notic...
798
Time When Act Takes Effect
799
Deduction of Debts 548 Collection of Tax When No Administrator Appointed 549 Appointment and Qualification of Appraisers 550 Issuance of C...
800
Validity of Previous Proceedings
801
Effect of This Act on Pending Proceedings
802
Testamentary Provision for Payment
803
Jurisdiction of County Court 633 Records to be Kept by County Clerk 634 Duties of Sheriff or Collector in Enforcing and Accounting for Taxes 6...
804
Liability of Heir for Legacy Tax 645 Search by Tax Collector 646 Appointment of Executor When Will Found 647 Procedure Where No Will Fou...
805
CHAPTER XXXIV
806
Revenue to be Known as State Seminary Moneys
807
Repeal of Other Legislation 741 Powers of Appointment 742 Refusal to Furnish Tax Commissioner With Information 743 Application of Provision...
808
Fees of County Treasurer 763 Record to be Kept by Probate Judge 764 Copies of Letters and FormsReport of Register of DeedsProperty of Nonresi...
809
Bequests to Executors in Lieu of Commissions
810
Collection of Tax by Executor
811
Payment of Tax on Gift for a Limited Period
812
Receipts for Payment
813
Refund of
814
Executor to Notify Probate Judge of Taxable Transfers
815
Legacies Charged upon Real Estate 667 Legacies for a Limited Period
816
Appraisers and Appraisement
817
Determination of Value of Estate and Assessment of
818
Reappraisement
819
Appraiser Taking Illegal FeesPenalty
820
Refund to Taxpayer 319 Recovering Back Tax 320 Interest and Penalties
822
Reports to be Made by Probate Judge and County Recorder
823
Notice to Collector of Unpaid TaxProceedings for Collection
824
Receipts for Payment of
825
Commissions for Collecting
826
Repeal of Inconsistent Statutes
827
Transfers Subject to TaxRate of TaxationExemptions
828
Appraisement of Contingent or Determinable Estates
829
Bequest to Executor in Lieu of Compensation
830
Time for Payment of TaxInterest and Discount
831
Penalty for Nonpayment
832
Collection of Tax by Executor
833
Definitions of Terms 768 Time When Statute Takes Effect
834
Payment to County TreasurerReceipts ſ 836 Liability on Executors Bond
835
Transfer of Stocks or Securities by Foreign Executor 1335 Duty of County Clerk or Court to Report Transfers 1336 Statement by Executor of Tran...
838
Payment to County TreasurerReceipts and Vouchers
840
Notice to County Attorney of Unpaid Taxes 1390 Statement to County Treasurer of Delinquent Taxpayers 1391 Record of Estates to be Kept by Co...
841

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Página 108 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this Act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and has been bequeathed or devised by such donee by will...
Página 262 - The citizens of each of the contracting parties shall have power to dispose of their personal goods within the jurisdiction of the other, by sale, donation, testament or otherwise...
Página 550 - ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter...
Página 621 - ... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...
Página 652 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the treasurer of the proper county or the comptroller of the city of New York on the transfer thereof.
Página 771 - ... or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate, shall become beneficially entitled, in possession...
Página 655 - ... property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof...
Página 631 - Where the person or persons entitled to any beneficial interest in such property...
Página 432 - ... to any person or persons or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified to be paid to the treasurer of the proper county for the use of the state.
Página 111 - ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power,...

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