The Law of Taxable Transfers, State of New York: Being Article X of Chapter 908, Laws of 1896, Known as the Tax Law and as Chapter XXIV of the General Laws, as Amended by Chapter 284, Laws of 1897, with Annotations and FormsM. Bender, 1897 - 123 halaman |
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Halaman 10
... Collateral Inheritance Tax Laws are a continuation one of the other . ( Matter of Prime , 136 N. Y. 347 ; Matter of Embury , 20 Misc . 75. ) The amendment of 1887 was not retroactive . ( Matter of Miller , 110 N. Y. 216 ; Matter of ...
... Collateral Inheritance Tax Laws are a continuation one of the other . ( Matter of Prime , 136 N. Y. 347 ; Matter of Embury , 20 Misc . 75. ) The amendment of 1887 was not retroactive . ( Matter of Miller , 110 N. Y. 216 ; Matter of ...
Halaman 11
... estate of a decedent who died intermediate the Act of 1887 and the Act of 1891. ( Matter of Prime , 136 N. Y. 347. ) The taxes imposed by the Collateral Inheritance Act are special and not general , and the rule is that special tax laws ...
... estate of a decedent who died intermediate the Act of 1887 and the Act of 1891. ( Matter of Prime , 136 N. Y. 347. ) The taxes imposed by the Collateral Inheritance Act are special and not general , and the rule is that special tax laws ...
Halaman 12
... Collateral Inheritance Tax Law , such remainder , although not actually vesting in possession until after the passage of such act , was trans- ferred at the time of the testator's death and is not tax- able . ( Matter of Seaman , 147 ...
... Collateral Inheritance Tax Law , such remainder , although not actually vesting in possession until after the passage of such act , was trans- ferred at the time of the testator's death and is not tax- able . ( Matter of Seaman , 147 ...
Halaman 13
... Collateral Inherit- ance Tax Act . ( Matter of Stewart , 131 N. Y. 274 , re- versing 61 Hun 554 , affirming 10 Supp . 15. ) Where the personal estate of the deceased consisted exclusively of a distributive share in the estate of a de ...
... Collateral Inherit- ance Tax Act . ( Matter of Stewart , 131 N. Y. 274 , re- versing 61 Hun 554 , affirming 10 Supp . 15. ) Where the personal estate of the deceased consisted exclusively of a distributive share in the estate of a de ...
Halaman 20
... estate cannot be fixed be- cause of the power given to the life - tenant to use the principal , a tax on the remainder cannot be assessed until the death of the life tenant ... collateral inheritance tax was 20 THE LAW OF TAXABLE TRANSFERS .
... estate cannot be fixed be- cause of the power given to the life - tenant to use the principal , a tax on the remainder cannot be assessed until the death of the life tenant ... collateral inheritance tax was 20 THE LAW OF TAXABLE TRANSFERS .
Edisi yang lain - Lihat semua
The Law of Taxable Transfers, State of New York: Being Article X of Chapter ... H Noyes 1871-1929 Greene Pratinjau tidak tersedia - 2016 |
The Law of Taxable Transfers, State of New York: Being Article X of Chapter ... Andrew J Nellis,H Noyes 1871-1929 Greene Pratinjau tidak tersedia - 2016 |
Istilah dan frasa umum
14 Misc adopted children affirming Amended by Laws amount application appointed appraiser assessed bequest centum citation Collateral Inheritance county treasurer death determination devised Diary district attorney Enston Estate of Deceased executor exempt from taxation filed grantor hands on account Inheritance Tax interest therein intestacy intestate jurisdiction Justices law of taxable lawyers legacy legatees letters testamentary liable Matter of Astor Matter of Burr Matter of Davis Matter of Miller Matter of Moore Matter of Smith Matter of Vassar Matter of Westurn mutually acknowledged relation nonresident decedent notice Onondaga county paid passage payable payment person or corporation personal property possession proceedings property transferred re-enacted from Laws real property relation to Taxable residence Revised and re-enacted salary section two hundred statute surrogate SURROGATE'S COURT Tax Law Taxable Transfers thereof thereto tion transfer tax assistant transfer tax clerk treasurer or comptroller troller York city
Bagian yang populer
Halaman 47 - ... may by order direct, of the time and place when he will appraise such 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; and he shall make report thereof and of such value in writing, to the said surrogate, together...
Halaman 73 - ... that the same is true of his own knowledge, except as to matters therein stated to be alleged upon information and belief, and that as to those matters he believes it to be true.
Halaman 64 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Halaman 12 - When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act.
Halaman 30 - Taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof cannot be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof.
Halaman 33 - Every executor, administrator or trustee shall have full power to sell so much of the property of the decedent as will enable him td pay such tax in the same manner as he might be entitled by law to do for the payment of the debts of the testator or intestate.
Halaman 66 - transfer," as used in this article, shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift, in the manner herein prescribed. The words
Halaman 46 - That any appraiser appointed by virtue of this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any other person liable to pay said tax or any portion thereof, shall be guilty of a misdemeanor...
Halaman 43 - The value of every future or limited estate income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the commissioner of insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum.
Halaman 44 - Where any property shall, after the passage of this act, be transferred subject to any charge, estate or interest, determinable by the death of any person, or at any period ascertainable only by reference to death, the increase of benefit accruing to any person or corporation upon the...