... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by... The New York Supplement - Página 4761903Vista completa - Acerca de este libro
| William Mahlon Rockel - 1922 - 1084 páginas
...Inheritance Taxation. devised, both for inadequate consideration subject to tax. By exercise of power. 4. Whenever any person or corporation shall exercise...appointment derived from any disposition of property heretofore or hereafter made, such appointment when made shall be deemed a succession taxahle under... | |
| New York (State). Supreme Court. Appellate Division - 1922 - 1074 páginas
...appointment derived from any disposition of property made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely... | |
| John Harold Sears - 1922 - 732 páginas
...by any such transfer, whether made before or after the passage of this act. (3) Whenever any person shall exercise a power of appointment, derived from any disposition of property made whether before or after the passage of this act, such appointment, when made, shall be deemed a transfer... | |
| Philip Nichols - 1922 - 912 páginas
...itself were added to the tax exempt class.18 Powers of Appointment SECTION 2. "Whenever any person shall exercise a power of appointment, derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed a... | |
| National Tax Association - 1923 - 578 páginas
...contemplation of death within the meaning of this section. By Power of Appointment — 4. Whenever any person shall exercise a power of appointment derived from any disposition of property made, whether before or after the passage of this act. such appointment when made shall be deemed a transfer... | |
| Rhode Island - 1923 - 368 páginas
...follows: "(3) Except as otherwise provided in section nineteen of this chapter, whenever any person shall exercise a power of appointment, derived from any disposition of property made whether before or after the Same subieot enactment of this chapter, such appointment when made shall... | |
| National Tax Association - 1924 - 628 páginas
...a transfer tax whenever a resident shall exercise a power of appointment derived in connection with any disposition of property made either before or after the passage of the act. The executors resisted the tax imposed upon the transfer resulting from the exercise of the... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...the income thereof by any such transfer whether made before or after the passage of this chapter. 4. Whenever any person or corporation shall exercise...property, made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this... | |
| Rhode Island - 1925 - 1030 páginas
...otherwise provided in section SS^JfJf' eighteen of this chapter, whenever any person shall appointment, exercise a power of appointment, derived from any disposition of property made whether before or after the enactment of this chapter, such exercise of power shall be deemed a transfer... | |
| United States. Supreme Court - 1926 - 1260 páginas
...out of subdivision 5 of § 220 of the tax law of the state of New York, which reads as follows: "5. ts, taken in connection with the limitation upon the...the record is by no means as favorable to him as the вате manner as though the property to which such appointment relates belonged absolutely to... | |
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