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 75
Página 7
... of those dependent upon the decedent , each citizen or resident is also allowed a personal exemption of $ 40,000 . ( 412 , 535c ) Title 26 of 1934 U. S. Code , and Supplement III . ( 7 ) ALABAMA ESTATE TAX Tax imposed . There is levied ...
... of those dependent upon the decedent , each citizen or resident is also allowed a personal exemption of $ 40,000 . ( 412 , 535c ) Title 26 of 1934 U. S. Code , and Supplement III . ( 7 ) ALABAMA ESTATE TAX Tax imposed . There is levied ...
Página 8
... residents . ( 359.1 , 359.7 ) Rates of tax . The rates of taxation and the definition of " net estate " and the methods of arriving at the same are as provided in the Federal revenue act of 1926. ( 359.1 ) Filing returns . - Each ...
... residents . ( 359.1 , 359.7 ) Rates of tax . The rates of taxation and the definition of " net estate " and the methods of arriving at the same are as provided in the Federal revenue act of 1926. ( 359.1 ) Filing returns . - Each ...
Página 9
... residents . - The valuation of the " net estate " of a resident is determined by deducting from the value of the gross estate : ( a ) Amounts for funeral and administration expenses ; claims against the estate , including unpaid ...
... residents . - The valuation of the " net estate " of a resident is determined by deducting from the value of the gross estate : ( a ) Amounts for funeral and administration expenses ; claims against the estate , including unpaid ...
Página 10
... resident is determined by deducting from the value of that part of his gross estate situated in this State , at the time of his death , that proportion of the deduction specified in the preceding paragraph , which the value of such part ...
... resident is determined by deducting from the value of that part of his gross estate situated in this State , at the time of his death , that proportion of the deduction specified in the preceding paragraph , which the value of such part ...
Página 12
... resident of a State or Territory of the United States or of any foreign country which at the time of death . did not impose a like tax as to residents of this State ; ( 3 ) to transfers by a resident of tangible property within this ...
... resident of a State or Territory of the United States or of any foreign country which at the time of death . did not impose a like tax as to residents of this State ; ( 3 ) to transfers by a resident of tangible property within this ...
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 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...