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 5
... deceased relative or testator by his will . . . . . It is not a tax upon the right of alienation , but on the privilege of receiving by inheritance or will or otherwise at the death of a former owner " : State v . Alston , 94 Tenn . 674 ...
... deceased relative or testator by his will . . . . . It is not a tax upon the right of alienation , but on the privilege of receiving by inheritance or will or otherwise at the death of a former owner " : State v . Alston , 94 Tenn . 674 ...
Página 9
... deceased persons . The devolution of such property , or the suc- cession thereto , is by permission of the state . Hence the state is competent , acting within reasonable bounds , to prescribe such regulations and attach such conditions ...
... deceased persons . The devolution of such property , or the suc- cession thereto , is by permission of the state . Hence the state is competent , acting within reasonable bounds , to prescribe such regulations and attach such conditions ...
Página 10
... deceased person , whether by will or inheritance , is a creature of statute law . . . . . As the right to succeed depends upon the law of the state , it follows that the state may regulate that right as public necessity or policy may ...
... deceased person , whether by will or inheritance , is a creature of statute law . . . . . As the right to succeed depends upon the law of the state , it follows that the state may regulate that right as public necessity or policy may ...
Página 13
... deceased persons by abolishing laws of inheritance and devise . Said Justice Winslow in the case of Nunnemacher v . State : 19 " But , while we utterly reject the doctrine of Eyre v . Jacob , 20 and hold that the right to demand that ...
... deceased persons by abolishing laws of inheritance and devise . Said Justice Winslow in the case of Nunnemacher v . State : 19 " But , while we utterly reject the doctrine of Eyre v . Jacob , 20 and hold that the right to demand that ...
Página 15
... deceased persons , the question arises whether Congress , which has no au- thority over the devolution of property in the several states , is competent to impose an inheritance tax . This question , when argued before the supreme court ...
... deceased persons , the question arises whether Congress , which has no au- thority over the devolution of property in the several states , is competent to impose an inheritance tax . This question , when argued before the supreme court ...
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Términos y frases comunes
administrator or trustee affirmed amount annuity appeal application appraiser assessed attorney auditor beneficiary bequest bond centum charged clerk collateral inheritance tax collected Commonwealth contingent county court county treasurer death debts deceased decedent deducted deposit determined devise due and payable duty enforced erty executor or administrator executor or trustee exempt fees filed gift grantor heirs interest therein intestate laws jurisdiction legacy legatee legislature letters testamentary liable lien Matter Misc N. Y. Supp nonresident paid payment person or corporation person or persons personal property persons entitled possession or enjoyment power of appointment probate court proceedings prop proper county real estate real property receipt refund remainder remainderman resident Stats statute surrogate Surrogate's Court take effect tax imposed tax law taxable taxation thereto thousand dollars tion transfer tax Union Trust Co vested York