Digest of State Laws Relating to Inheritance and Estate Taxes, 1938, Volúmenes19-938U.S. Government Printing Office, 1938 - 147 páginas |
Dentro del libro
Resultados 1-5 de 51
Página 10
... months after decedent's death , a sworn return setting forth the data necessary to establish the correct tax . Returns are required in all cases where the gross estate at the death of the decedent exceeded $ 25,000 , and in the case of ...
... months after decedent's death , a sworn return setting forth the data necessary to establish the correct tax . Returns are required in all cases where the gross estate at the death of the decedent exceeded $ 25,000 , and in the case of ...
Página 11
... months from date thereof , a discount of 5 percent is allowed ; if not paid within 1 year thereof , interest is charged at the rate of 8 percent per annum , and is computed from the expiration of 1 year from date of death ; and if not ...
... months from date thereof , a discount of 5 percent is allowed ; if not paid within 1 year thereof , interest is charged at the rate of 8 percent per annum , and is computed from the expiration of 1 year from date of death ; and if not ...
Página 13
... months thereafter , interest is charged at the rate of 6 percent per annum ; if not paid within 12 months , a penalty of 10 percent per annum , in addition to the interest , is charged . The penalty is not charged if an extension is ...
... months thereafter , interest is charged at the rate of 6 percent per annum ; if not paid within 12 months , a penalty of 10 percent per annum , in addition to the interest , is charged . The penalty is not charged if an extension is ...
Página 16
... months of its accrual ( and no additional tax is imposed by reason of this tax being of a lesser amount than the maximum credit of the Federal estate tax ) , a discount of 5 percent is allowed . ( 7 , 14 , 19 , 20 ) Tax lien . — All ...
... months of its accrual ( and no additional tax is imposed by reason of this tax being of a lesser amount than the maximum credit of the Federal estate tax ) , a discount of 5 percent is allowed . ( 7 , 14 , 19 , 20 ) Tax lien . — All ...
Página 19
... months after becoming due , a discount of 5 percent is allowed ; if not paid within 1 year after death , interest at 10 percent per annum is charged . Interest may be reduced or waived , in whole or in part , by the inheritance tax ...
... months after becoming due , a discount of 5 percent is allowed ; if not paid within 1 year after death , interest at 10 percent per annum is charged . Interest may be reduced or waived , in whole or in part , by the inheritance tax ...
Términos y frases comunes
act are classified Administration of act.-The beneficiaries of class beneficiaries.-The beneficiaries bona fide purchaser charitable Class A Class Classification of beneficiaries.-The classified as follows contemplation of death county treasurer credit allowed date of death death taxes decedent's death deductions Disposition of proceeds District of Columbia effect in possession Estate Tax Tax exceeds excess executors Federal estate tax gift taxes gross estate husband income therefrom INHERITANCE AND ESTATE inheritance tax law intangible personal property intended to take interest is charged interest therein intestate laws legacy lineal descendant net estate nonresident decedent Payment of tax percent per annum Percent Percent Percent possession or enjoyment power of appointment property transferred provisions of law Rates of tax real or personal real property Source of information.-Chapter survivor take effect tangible personal property tax are shown tax commissioner tax is imposed Tax lien TAX PAYABLE Tax Tax imposed transfers of property trust or otherwise
Pasajes populares
Página 89 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Página 133 - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided.
Página 68 - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Página 28 - ... the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Página 109 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Página 55 - In contemplation of death, or intended to take effect in possession or enjoyment after the death of the grantor or...
Página 63 - When the transfer is of property made by a resident or by a nonresident, when such nonresident's property is within this state, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death.
Página 61 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state at the time of his death.
Página 62 - All specific State taxes, except those received from the mining companies of the Upper Peninsula, shall be applied in paying the interest upon the primary school, university, and other educational funds, and the interest and principal of the State debt, in the order herein recited, until the extinguishment of the State debt, other than the amounts due to educational funds, when such specific taxes shall be added to, and constitute a part of the primary school interest fund.
Página 127 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...