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 32
Página 3
... thereto are exempt . Class B consists of all other beneficiaries , or those not in class A , and members of this class pay a flat rate of 81⁄2 percent of the value of all property transferred thereto . This is probably the only State in ...
... thereto are exempt . Class B consists of all other beneficiaries , or those not in class A , and members of this class pay a flat rate of 81⁄2 percent of the value of all property transferred thereto . This is probably the only State in ...
Página 4
... thereto , while in Pennsylvania they pay 10 per- cent on the same amounts ; but since the beneficiaries in this class are not the same relatives in the two States , the variation is not as great as it first appears . Class C ...
... thereto , while in Pennsylvania they pay 10 per- cent on the same amounts ; but since the beneficiaries in this class are not the same relatives in the two States , the variation is not as great as it first appears . Class C ...
Página 9
... thereto ( except in the case of a resident decedent , where such property is not situated in the State ) ; property to the extent that such claims , mortgages , or indebtedness were incurred or contracted bona fide and for an adequate ...
... thereto ( except in the case of a resident decedent , where such property is not situated in the State ) ; property to the extent that such claims , mortgages , or indebtedness were incurred or contracted bona fide and for an adequate ...
Página 10
... thereto . ( 6 ) Net estate of nonresidents . - The value of the net estate of a non- 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 ...
... thereto . ( 6 ) Net estate of nonresidents . - The value of the net estate of a non- 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 ...
Página 21
... thereto in the absence of such transfers . ( 1362 , 1365 ) Deductions allowed ; residents . When property is transferred by will or by laws relating to intestate estates , the net estate of a resident is ascertained by deducting from ...
... thereto in the absence of such transfers . ( 1362 , 1365 ) Deductions allowed ; residents . When property is transferred by will or by laws relating to intestate estates , the net estate of a resident is ascertained by deducting from ...
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...