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 3
... presents , but usually they are of little moment . To quote from the Connecticut court : " However computed , the tax is an exaction from the estate of the decedent , whose stress incidentally falls on the legatees or distributees with ...
... presents , but usually they are of little moment . To quote from the Connecticut court : " However computed , the tax is an exaction from the estate of the decedent , whose stress incidentally falls on the legatees or distributees with ...
Página 17
... present day . For that reason the power is more unlimited than the power of a state to tax transfers generally , or the power of the United States to levy an inheritance tax . The distinction between state and United States inheritance ...
... present day . For that reason the power is more unlimited than the power of a state to tax transfers generally , or the power of the United States to levy an inheritance tax . The distinction between state and United States inheritance ...
Página 53
... present and to the future , not to the past : Succession of Westfeldt , 122 La . 836 , 48 South . 281 . The present statute ( 1905 ) of Minnesota has no application to prop- erty which was actually sold and disposed of prior to the time ...
... present and to the future , not to the past : Succession of Westfeldt , 122 La . 836 , 48 South . 281 . The present statute ( 1905 ) of Minnesota has no application to prop- erty which was actually sold and disposed of prior to the time ...
Página 58
... present or future , without regard to whether the actual possession and enjoyment follows immediately or comes at some future time ; that where a vested , though defeasible , interest in re- mainder passes under a will to the ...
... present or future , without regard to whether the actual possession and enjoyment follows immediately or comes at some future time ; that where a vested , though defeasible , interest in re- mainder passes under a will to the ...
Página 66
... present possession or enjoyment of a legacy or distributive share , so as to be within the saving clause of the repealing act of 1902 , preserving all taxes " imposed " prior to the taking effect of that act , although the testator's ...
... present possession or enjoyment of a legacy or distributive share , so as to be within the saving clause of the repealing act of 1902 , preserving all taxes " imposed " prior to the taking effect of that act , although the testator's ...
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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,...