The Transfer Tax Law of the State of New York: Being Sections 220 to 245, Both Inclusive, of Chapter 60 of the Consolidated Laws as Amended and in Effect June 1, 1909, with Annotations and References and a Complete Table of Cases and Forms, Together with an Appendix Containing the Full Text of the Decedent Estate Law, Constituting Chapter 13 of the Consolidated Laws as Amended to June 1, 1909George Washington McElroy M. Bender, 1909 - 765 halaman |
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Halaman vi
... interest of the decedent , and not the property or interest transferred to the individual beneficiary , and the Court of Appeals , in the Matter of Hoffman , 143 N. Y. 327 , held that under this act it was the aggre- gate amount of the ...
... interest of the decedent , and not the property or interest transferred to the individual beneficiary , and the Court of Appeals , in the Matter of Hoffman , 143 N. Y. 327 , held that under this act it was the aggre- gate amount of the ...
Halaman xxv
... interests .... .... ... 318 343. Id .; on remainder when life tenant can use principal . 318 344. Id .; upon renounced legacy ... 318 345. Time of accrual of tax on decedent's interest in another estate ... 318 PAGE . PAR . 346 . 347 ...
... interests .... .... ... 318 343. Id .; on remainder when life tenant can use principal . 318 344. Id .; upon renounced legacy ... 318 345. Time of accrual of tax on decedent's interest in another estate ... 318 PAGE . PAR . 346 . 347 ...
Halaman xxvi
... Interest 327 367 . Remission of interest .. 329 368 . Application for 328 369 . To whom made 328 370 . Ignorance of the law -no excuse . 328 371 . When application will be denied .. 328 372 . Surrogate's power to remit penalty .. 329 ...
... Interest 327 367 . Remission of interest .. 329 368 . Application for 328 369 . To whom made 328 370 . Ignorance of the law -no excuse . 328 371 . When application will be denied .. 328 372 . Surrogate's power to remit penalty .. 329 ...
Halaman xxvii
... INTEREST ON REFUNDS . .... PAGE . 334 335 PAR . 380. Lien of tax and collection by executors , administrators , and trustees 381. The general subject .... 382 . The tax is a lien upon the property until paid ......... 336 383. The two ...
... INTEREST ON REFUNDS . .... PAGE . 334 335 PAR . 380. Lien of tax and collection by executors , administrators , and trustees 381. The general subject .... 382 . The tax is a lien upon the property until paid ......... 336 383. The two ...
Halaman xxviii
... interest on refund 353 410. Statute need not provide for interest when directing a refund 355 ..... 411. Amendment of 1907 prohibiting payment of interest on refunds 355 412. Right to refund is not a vested right ... 356 413. Refund of ...
... interest on refund 353 410. Statute need not provide for interest when directing a refund 355 ..... 411. Amendment of 1907 prohibiting payment of interest on refunds 355 412. Right to refund is not a vested right ... 356 413. Refund of ...
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Istilah dan frasa umum
affd affirmed amended amount Appellate Division apply appraiser assessing assets bank beneficiary Benjamin Hart bequest bonds cent Chap chapter 368 child Comptroller contemplation of death Cooksey county treasurer court held Court of Appeals daughter debts dece deceased decedent's death decision deposit depositor determined donor effect April effect June entitled erty executor exempt father gift causa mortis gift inter vivos grantor husband imposed income inheritance tax intended interest intestate issue jurisdiction Kings county legacy legatee liability Matter ment Misc N. Y. Law Journal nephew nieces nonresident decedent paid payable payment personal property power of appointment prior prop provisions real estate real property refund remainder resident residuary estate section 220 share statute supra Surrogate's take effect taxable transfer taxation taxing order thereof thereto tion Transfer Tax Law transfer tax proceedings trust deed trust fund vested widow wife York county
Bagian yang populer
Halaman 63 - A deposit by one person of his own money, in his own name as trustee for another, standing alone, does not establish an irrevocable trust during the lifetime of the depositor. It is a tentative trust merely, revocable at will, until the depositor dies or completes the gift in his lifetime by some unequivocal act or declaration, such as delivery of the pass book or notice to the beneficiary.
Halaman 41 - When the transfer is oy 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.
Halaman 169 - Future estates are either vested or contingent. They are vested, when there is a person in being, who would have an immediate right to the possession of the lands, upon the ceasing of the intermediate or precedent estate.
Halaman 666 - March 1, 1914, leaving a last will and testament which was duly admitted to probate in the superior court of the county of Los Angeles.
Halaman 543 - An appeal authorized by this title, must be taken, within thirty days after service, upon the attorney for the appellant, of a copy of the judgment or order appealed from, and a written notice of the entry thereof.
Halaman 391 - 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; and he shall make report thereof and of such value in writing, to the said surrogate, together with the depositions of the witnesses examined, and such other facts in relation...
Halaman 364 - 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 state comptroller or the treasurer of the proper county on the transfer thereof.
Halaman 101 - When the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, or within its jurisdiction, 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.
Halaman 393 - When property is transferred in trust or otherwise and the rights, interests 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...
Halaman 659 - The people of the State of New York, by the Grace of God, Free and Independent...