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, 1909

Sampul Depan
George Washington McElroy
M. Bender, 1909 - 765 halaman

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Saving bank deposits
80
State Comptroller not a necessary party to action to
82
Increase accruing after decedents death
84
Legacy is a naked right until reduced to possession
90
139
96
TAXABLE TRANSFERS 220 TAX LAWIN CONTEMPLATION
100
Distinction between gifts inter vivos and causa mortis
107
82
123
Gifts not made to take effect at or after donors death
125
PAR 542
134
When unused income is part of original testators estate
135
CHAPTER VI
137
Stock belonging to wife pledged to secure loan for hus
141
contingent
157
Distinction between the Cooksey and Lansing cases
166
Power exercised by nonresident decedent over funds
172
When a taxable bequest will be deemed createdlaw
186
Decisions prior to the amendment of 1897
190
Section 15 of chapter 713 Laws of 1887 relating to
193
Notes and bonds secured by real estate without this State
195
PAR
215
73
217
Executors can appeal although will charges tax upon
223
84
229
61
253
CHAPTER VIII
270
Failure to show relationship
292
Corporations specifically exempted by the Act of 1905
298
CHAPTER IX
314
When liability to taxation accrues under trust deed
319
When tax did not accrue until termination of life estate
320
Voluntary payment
321
Payment in case of a legacy in trust for life with re mainder over
322
Payment of tax at decedents domicile
323
Payment made under mistake of fact as to ownership of property
324
When direction to pay tax from residuary estate applies to all gifts under the will
325
When tax on trust estate to be paid from corpus of fund
326
When discount is allowed
327
Application for
328
Surrogates power to remit penalty
329
Liability to pay is an accrued right
330
TAXABLE TRANSFERS LIEN OF
333
388
340
54
347
97
352
When interest attaches to a refund
353
CHAPTER XI
358
CHAPTER XII
371
Determine all questions relating to said act
373
Jurisdiction of surrogate not affected by repeal of Act of 1885 374 434 It surrogate acts without jurisdiction he can modify his decree
374
99
375
When without jurisdiction incident
376
Ancillary letters unnecessary in transfer tax proceedings
377
Distribution does not affect the jurisdiction
378
Appointment of appraisers stenographers and clerks
379
A transfer tax appraiser is a public officer
381
The general subject
382
Chapter 658 Laws of 1900 is constitutional
384
County treasurers to act as appraisers in certain counties chapter 173 Laws of 1901 is constitutional
385
CHAPTER XIII
386
Amount of estate must be proved to warrant assessment
401
Report of appraiser
403
Competency of witness
404
Testimony of legatee
405
Increase of propertynot to be appraised
406
Procedure where part of decedents property was adminis tered upon in another State and such decedent was sub sequently and while proceedings wer...
407
55
409
Effect of failure to tax known property
410
Burden of proof
411
Appraiser must take proof of adoption
412
Evidence as to declaration of testator
414
56
415
506
422
Notes directed to be canceled appraisal
428
Where life estate is adeemed the property should be taxed
432
532
438
CHAPTER XIV
445
PAGE
447
57
448
547b
462
When contingent or vested remainder not presently tax
468
Tax on remainders in trust estates since 1899 are pres
474
The general subject
480
Deductions generally commissions of executors and ad ministrators
482
88888
483
The commissions of temporary administrators
484
Disbursements for benefit of estate
485
Taxes under greater New York charter
486
Taxes assessed in decedents lifetime
487
Taxes due on real estate without this State not a debt to be deducted from decedents personal estate
488
Expense of trust over real property should not be de ducted from the personal estate
489
When dower is not a proper deduction from decedents real estate
490
When amount paid by administrator to compromise a debt should be deducted
491
Disbursements of the executor or administrator
492
452
493
Debts due New York creditors by nonresident decedent
494
Debts owing resident creditors must be deducted from
495
612
501
622
507
Notice of determination
513
Surrogate must order an appraisal upon application
519
Appeal and other proceedings
525
671
531
683
537
When failure to except to ruling not a prerequisite
541
CHAPTER XVIII
547
Surrogates power to decree previous order erroneous
553
Conclusiveness of an appraisal
559
CHAPTER XXI
588
Same construction in reference to property passing
590
Appendix Decedent Estate Law 599631
599
Forms
635
430
676
The order fixing tax is an entirety
678
353
680
General Index
697
Costs on appeal to the surrogate
737
Index to Forms
763
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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...

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