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 StatutesBancroft-Whitney, 1912 - 841 páginas |
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Página xlviii
A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut ... Collateral Inheritance Tax , In re , 88 Me . 587 , 34 Atl . 530 . Collins , Estate of , 104 App . Div . 184 , 93 ...
A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut ... Collateral Inheritance Tax , In re , 88 Me . 587 , 34 Atl . 530 . Collins , Estate of , 104 App . Div . 184 , 93 ...
Página 2
... collateral inheritance taxes . ' It is inconceiv- able that the framers of the code , by this use of the term ' inheritance , ' intended to confine this tax to those taking as heirs the real estate of the ancestor , or to devolutions of ...
... collateral inheritance taxes . ' It is inconceiv- able that the framers of the code , by this use of the term ' inheritance , ' intended to confine this tax to those taking as heirs the real estate of the ancestor , or to devolutions of ...
Página 19
... collateral relatives and strangers , exempting lineal descendants and the sur- viving husband or wife , but the modern tendency has been to tax all transmissions , whether to lineals or collaterals . This is illustrated by the ...
... collateral relatives and strangers , exempting lineal descendants and the sur- viving husband or wife , but the modern tendency has been to tax all transmissions , whether to lineals or collaterals . This is illustrated by the ...
Página 29
A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of ... estate received . The first two classes , therefore , depend on substantial ... collateral or lineal descendants : Drew v . Tifft , 79 Minn . 175 , 79 Am ...
A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of ... estate received . The first two classes , therefore , depend on substantial ... collateral or lineal descendants : Drew v . Tifft , 79 Minn . 175 , 79 Am ...
Página 32
... inheritance taxes , to discriminate between lineal and collateral relatives , exempting the former entirely or imposing upon them charges less burdensome than upon the collaterals ; it may likewise discriminate against strangers to the ...
... inheritance taxes , to discriminate between lineal and collateral relatives , exempting the former entirely or imposing upon them charges less burdensome than upon the collaterals ; it may likewise discriminate against strangers to the ...
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Otras ediciones - Ver todas
Términos y frases comunes
39 Misc adopted affirmed amendment amount annuity appraiser assessed beneficiary bequest charitable collateral inheritance tax Commonwealth constitutional construed contemplation of death corporation decedent deducted determined devise entitled erty executor exempt exercise fourteenth amendment Future Contingent gift gifts inter vivos grantor heirs held imposing a tax income inheritance tax law inheritance tax statute intended interest intestate intestate laws Iowa jurisdiction legacy legatee legislature liable Mass Massachusetts Matter ment N. J. Eq N. Y. Supp nonresident Ohio St owner paid payable payment personal property possession or enjoyment power of appointment privilege Probate Court prop property passing provisions purposes real estate remainder remainderman residuary estate rule statute imposing succession tax supreme court surrogate take effect tax imposed taxable tenant thereof thousand dollars tion transfer tax transmission trust Union Trust Co United vested widow York court York statute
Pasajes populares
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,...