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 Statutes

Peter V. Ross

Bancroft-Whitney, 1912 - 841 halaman

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CHAPTER	xlviii

CHAPTER	liii

CHAPTER	lix

NATURE BASIS AND EXTENT OF TAX 1 Meaning of Inheritance	1

Various Forms of Tax 3 Distinction Between Various Taxes	2

Tax not Regarded as Charge on Property	4

Tax Considered as Charge on Succession	5

Other Concepts of Tax 7 Basis of Right of State Legislature to Impose	7

Receipts for Payment of TaxRecords 853 Purposes to Which Taxes Shall be Devoted 854 Repeal of Inconsistent Acts 855 Time When Statute Take...	583

CHAPTER XLI	584

pp 769778	592

Legacy Charged upon Real Estate	601

Penalty for Nonpayment of Tax 905 Collection of Tax by Executor 906 Sale of Property to Pay Tax 902	605

Repeal of Inconsistent Acts Liens and Remedies 927 Exemption of Certain Transfers 928 Retrospective Operation of Exemption 929 Warrant to Co...	611

CHAPTER XLIV	612

Appraisers and Appraisement	630

Basis of Right of Congress to Impose	8

Origin and Extent of Inheritance Taxation	9

Important Features of This Form of Taxation	10

CHAPTER II	20

Double Taxation in Case of Nonresidence	27

Detention of Property in Safe Deposit	47

INTERPRETATION OF STATUTES 33 Statutes Adopted from Another State 34 Statutes in Pari Materia 35 Strict or Liberal Construction 36 Law ...	49

အ အ အ CHAPTER IV	68

Creation of Power as Effecting Taxable Transfer	78

Exercise of Power as Effecting a Taxable Transfer	79

FORMS	91

Constitutionality of Tax on Exercise of Power 81 Acts Constituting an Exercise of Power 82 Change of Realty to Personalty by Equitable Conversio...	106

Transfers in Contemplation of Death in General	117

Transfers in Contemplation of DeathIllustrations	118

Determination of Taxability of Transfer	119

Gifts Inter Vivos or Causa Mortis	120

LIFE ESTATES REMAINDERS AND CONTINGENT INTERESTS 90 Life Estates and Annuities 91 Vested Remainders 92 Future and Contingent ...	121

vii	149

CHAPTER VIII	169

CHAPTER IX	187

CIRCUMSTANCES AFFECTING LIABILITY FOR TAX 158 Compromise of Will Contest or LitigationPennsylvania De cisions 159 Compromise o...	210

CHAPTER XI	221

CHAPTER XII	258

concos cos cos cos cos con con CHAPTER XIII	267

CHAPTER XIV	275

CHAPTER XV	280

CHAPTER XVI	285

CHAPTER XVII	294

CHAPTER XVIII	311

VACATION AND MODIFICATION OF ORDERS OR DECREES 290 Conclusiveness of Orders and Decrees 291 Vacation or Setting Aside of Orde...	326

CHAPTER XX	334

CHAPTER XXI	339

Petition for Appointment of Appraiser in Estate of Resident	340

Decedent 341 Petition for Appointment of Appraiser in Estate of Nonresi	341

WISCONSIN STATUTE	352

dent Decedent 342 Order Appointing Appraiser 343 Oath of Appraiser 344 Appraisers Notice of Hearing 345 Affidavit of Mailing of Notice of H...	355

Order Exempting Estate	360

Order Remitting Report to Appraiser	361

Composition Agreement	362

Waivers of Notice by Controller	363

Affidavits for Appraisal of Nonresidents Estate	364

Memorandum Used by Appraisers of New York County for Preparation of Affidavits	365

District Attorney ProceedingsPetition for Citation	366

District Attorney ProceedingsOrder for Citation	367

District Attorney ProceedingsCitation	368

District Attorney ProceedingsOrder Appointing Appraiser	369

District Attorney ProceedingsDecree Fixing Tax Directing Payment	390

CHAPTER XXIII	391

CALIFORNIA STATUTE Statutes of 1905 pp 341 374 Statutes of 1909 p 557 Statutes of 1911	395

CHAPTER XXV	410

Bequests to Executors in Lieu of Compensation	420

Time for Payment of TaxInterest and Discount	421

Penalty for Nonpayment	422

Collection of Tax by Executor or Trustee	423

Sale of Property to Pay	424

Payment to County TreasurerDuty of ControllerReceipts	425

Refunding Excess Payments	426

Transfer or Delivery of Stock Securities DepositsNotice	427

Appraisers and Appraisement	432

Time for Payment of TaxInterest and Discount 445 Collection of Tax by Executor 446 Sale of Property to Pay Tax 447 Payment by Executor to C...	444

Notice from Executor to County Treasurer of Estates Subject to Tax 449 Refunding Excess Payments 450 Transfer or Delivery of Stocks Securities ...	448

CHAPTER XXX	457

Property of Foreign Estates not Specifically Devised	458

Approval of Compromise Settlemento 587 Unknown Heirs	473

Refund of Tax 589 Contingent Estates Devises or Legacies 590 Definitions of Terms	474

Records to be Kept by State Treasurer 592 Repeal of Conflicting Statutes	475

CHAPTER XXXI	476

Receipts for Payment of	486

CHAPTER XXXIII	492

Refunding Excess Payments	499

CHAPTER XXXV	509

CHAPTER XXXVI	516

Collection of Tax by ExecutorSale of Land 723 Legacy Charged upon Real Estate	520

Testamentary Provision for Payment of Tax 725 Sale of Real Estate to Pay Tax 726 InventoryPenalty for Failure to File 727 Copies of Inventory a...	521

Transfer or Delivery of SecuritiesNotice to Treasurer and Re ceiver General 730 Tax Commissioner to be Party to Petition by Foreign Executor 731...	522

Appraisal and Valuation of Property 733 Determination of Amount of Tax by Commissioner	523

CHAPTER XXXVII	528

Deduction of Debts	547

Collection of Tax When No Administrator Appointed	548

Appointment and Qualification of Appraisers	549

Issuance of Commission to Appraisers	550

Notice of AppraisementReturns Filed	551

Objections to Appraisement	552

CHAPTER XXXIX	565

Jurisdiction of Courts	575

Proceedings upon Failure of Executor to Pay Tar 838 Administrator De Bonis Non 839 Refund in Case of Debts Proved After Distribution 840 Ref...	579

Appraisers and Appraisement 843 Appraiser Taking More Than Regular FeesPenalty	580

Jurisdiction of Courts 845 Citation to Compel Payment 846 Proceedings upon Failure to Administer Estates	581

Action to Enforce Tax 848 Statement by Clerk of Delinquent Taxes 849 Costs of Collection 850 Record to be Kept by Clerk 851 Duties of County...	582

Appraiser Taking Other Than Regular FeesPenalty	631

Jurisdiction of County Court	632

Records to be Kept by County Clerk	633

Duties of Sheriff or Collector in Enforcing and Accounting	634

Taxes	635

Transfers not Subject to	636

Taking Possession of Succession Without Authority of Court	637

Executor to Fix Amount of	638

Collection of Tax 640 Liability of ExecutorNo Discharge Until Tax Paid	640

Duty of Heir When Administration not Ordered by Court	641

Payment of Tax 643 Sale of Property to Pay	642

Liability of Heir for Legacy	644

Search by Tax Collector	645

Appointment of Executor When Will Found	646

Procedure Where No Will Found	647

CHAPTER XLIX	660

Property in State Belonging to Nonresident Decedent 1076 Compensation of Officers 1077 Payment of Expenses and Disbursement 1078 Appraise...	661

Collection of Tax by Executor	662

CHAPTER L	674

Payment to State TreasurerReceipts g 1042 Lien of	684

Interest and Discount 1044 Sale of Property to Pay	691

Proceedings Where Clerk Discovers Unpaid Tax	697

Suit by Clerk to Enforce Tax 1156 Jurisdiction of County CourtsAppeals 1157 Fees and Costs in County and Circuit Courts 1158 Suits by ClerkFee...	698

Bond of Clerk of Court 1160 Payment of Tax to State Treasurer 1161 Lien of Tax 1162 Attorney General to Represent Government 1163 Bond o...	699

Collection of TaxSale of Real Estate	701

Estates for Life or for Years and Remainders	702

Determination of Value of Estate Less Than Absolute Interest	703

Sale of Property to Pay	704

Liability of Executor on Bond	705

Revocation of Executors Letters for Failure to Perform Duties	706

CHAPTER LV	718

Rebate in case of Excessive Payment 1257 Time for Payment of Tax 1258 Payment of Tax on Delivery of Distributive Share 1259 Extension of T...	719

Jurisdiction of Probate CourtLiability of Executor	734

Application by Tax Commissioner for Appointment of Administrator	735

Account of Executor not Allowed Until Tax Paid	736

Proceedings by Treasurer and Receiver General to Recover	737

Retrospective Operation of Statute	738

Construction of Statute With Reference to Other Laws	739

CHAPTER LVIII	746

Ascertainment by Tax Commissioner of Taxable TransfersCer tificates	751

Failure to Report Transfers to Tax CommissionerProceedings 1339 Recording Certificates of Tax Commissioner 1340 Assessment of Tax by Commi...	752

Payment of Tax into TreasuryCertificate of Payment 1342 Enforcement of	753

Appeals from Assessment	754

Laws of 1903 pp 6581 Laws of 1905 p 162 Laws of 1907 pp 62 585	756

CHAPTER LX	771

Statement to County Treasurer of Taxable Transfers 1382 Refund of Tax When Debts Proved After Distribution f 1383 Transfer of Stocks or Loans ...	774

Appraiser Taking More Than Regular FeesPenalty 1387 Jurisdiction of District Court	775

Proceedings to Enforce Tax 1389 Notice to County Attorney of Unpaid Taxes 1390 Statement to County Treasurer of Delinquent Taxpayers 1391 ...	776

Lien of	777

Interest on	778

Sale of Property to Pay	779

Citation to Delinquent Taxpayers	784

Refund of Tax Erroneously Collected 452 Appraisers and Appraisement 453 Appraisers Taking Illegal FeesPenalty 454 Jurisdiction of Court 455 ...	785

Duties of County Treasurer 461 Compensation of County Treasurer 462 Receipts Lien of TaxTime When Statute Takes Effect	786

Duty of Register of Wills to Pay Over Money and Make Returns Commissions	791

Transfer or Delivery of Stocks Securities DepositsNotice Thereof 501 Appraisers and Appraisement 502 Appraiser Taking Other Than Regular Fees...	797

Liability of ExecutorSale of Property to Pay Tax 519 Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notic...	798

Appraisement of PropertyMarket ValueDeduction of Debts 554 Relief from Appraisement 555 Appraisement of Deferred Estates in Real Property ...	800

Definitions of Terms	801

Transfers Subject to TaxRates	802

Testamentary Provision for Payment 603 Sale of Property to Pay Tax	803

634a Refund Where Legacy Less Than Five Hundred Dollars	804

Proceedings by Heir or LegateeCosts and Attorney Fee 649 Rights of Creditors Preserved 650 Tax on Entire Succession to be Paid When Accepted ...	805

CHAPTER XXXIV	806

Repeal of Other Legislation 741 Powers of Appointment 742 Refusal to Furnish Tax Commissioner With Information 743 Application of Provision...	808

Refund of Tax Erroneously Paid	809

NonresidentsTransfer or Delivery of Stocks and Securities Notice 783 Transfer or Delivery of Deposits or SecuritiesNotice 784 Application by Attor...	810

Collection of Tax by Executor 812 Payment of Tax on Gift for a Limited Period 813 Payment by Executor to Collector of RevenueReceipts	811

Refund of	814

Executor to Notify Probate Judge of Taxable Transfers	815

Transfer of Stocks or Loans by Foreign Executor 817 Appraisers and Appraisement	816

Determination of Value of Estate and Assessment of	818

Reappraisement	819

Appraiser Taking Illegal FeesPenalty	820

Records to be Kept by Probate Judge	822

Reports to be Made by Probate Judge and County Recorder	823

Notice to Collector of Unpaid TaxProceedings for Collection	824

Receipts for Payment of Tax 826 Commissions for Collecting	826

Repeal of Inconsistent Statutes	827

Transfers Subject to TaxRate of TaxationExemptions	828

Appraisement of Contingent or Determinable Estates	829

Bequest to Executor in Lieu of Compensation	830

Time for Payment of TaxInterest and Discount	831

Penalty for Nonpayment	832

Collection of Tax by Executor 8 834 Sale of Property to Pay	833

Transfers Intended to Take Effect at Death 1220 Effect of Payment of Tax to Another State 1221 Rebate in case of Payment of Tax to Another Stat...	834

Appointment of Appraisers 1239 Warrant to Appraisers	835

Fees of Clerk of County Court g 1345 Account of Fiduciaries not Allowed Without Certificate of Tax Commissioner 1346 Compromise by Tax Com...	838

Payment to County TreasurerReceipts ſ 836 Liability on Executors Bond	840

Edisi yang lain - Lihat semua

Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ...
Peter V. Ross
Tampilan utuh - 1912

Istilah dan frasa umum

according actual administration adopted affirmed amendment amount Appeal applied appraiser ascertained assessed authority becomes beneficiary bequest citizens collateral inheritance collected Commonwealth condition considered constitutional contemplation contingent corporation court created death debts decedent decided decision deducted determined devise distribution effect enjoyment entitled equal erty Estate executor exempt exercise fact fixing fund future gift heirs held holding imposed income inheritance tax intended interest Iowa jurisdiction legacy legatee legislature liable limited Mass Matter meaning ment Misc N. Y. Supp nonresident operation owner paid passing payable payment personal property persons possession power of appointment present privilege probate prop provisions question real estate reason received relation remainder resident rule share statute succession tax law taxable taxation thereof thousand dollars tion transfer tax trust United vested widow York

Bagian yang populer

Halaman 108 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this Act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and has been bequeathed or devised by such donee by will...

Muncul dalam 221 buku dari 1792-2008

Halaman 262 - The citizens of each of the contracting parties shall have power to dispose of their personal goods within the jurisdiction of the other, by sale, donation, testament or otherwise...

Muncul dalam 265 buku dari 1796-2002

Halaman 550 - ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter...

Muncul dalam 178 buku dari 1792-1994

Halaman 621 - ... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...

Muncul dalam 121 buku dari 1792-1999

Halaman 652 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the treasurer of the proper county or the comptroller of the city of New York on the transfer thereof.

Muncul dalam 121 buku dari 1817-1972

Halaman 771 - ... or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate, shall become beneficially entitled, in possession...

Muncul dalam 110 buku dari 1792-1999

Halaman 655 - ... property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof...

Muncul dalam 118 buku dari 1817-2006

Halaman 631 - Where the person or persons entitled to any beneficial interest in such property...

Muncul dalam 128 buku dari 1817-1971

Halaman 432 - ... to any person or persons or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified to be paid to the treasurer of the proper county for the use of the state.

Muncul dalam 100 buku dari 1792-1999

Halaman 111 - ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power,...

Muncul dalam 163 buku dari 1835-2008

Informasi bibliografi

Judul	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 ...
Pengarang	Peter V. Ross
Penerbit	Bancroft-Whitney, 1912
Tebal	841 halaman

Ekspor Kutipan	BiBTeX EndNote RefMan

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