The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing the American and Many English Decisions, with Forms for New York State, and an Appendix Giving the Statutes of New York, Pennsylvania, Maryland, and ConnecticutL. K. Strouse & Company, 1890 - 22 halaman |
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Halaman 11
... possession or expectancy , shall be deemed to have conferred or to confer , on the person entitled by reason of any such disposition or devolution , a succession , ' and the term . successor ' shall denote the person entitled , and the ...
... possession or expectancy , shall be deemed to have conferred or to confer , on the person entitled by reason of any such disposition or devolution , a succession , ' and the term . successor ' shall denote the person entitled , and the ...
Halaman 22
... possessed by every State of regulating the manner and terms upon which property , real and personal , within its ... possession . The right of the owner to transfer it to another after death or of kindred to succeed is the result of ...
... possessed by every State of regulating the manner and terms upon which property , real and personal , within its ... possession . The right of the owner to transfer it to another after death or of kindred to succeed is the result of ...
Halaman 47
... possessed . ( 4 ) Estates of less than $ 250 . ( 5 ) Bequests to executors - of a fair and reason- able sum - in lieu of commissions . Excess taxable.2 ( c ) . Maryland3— ( 1 ) The father , mother , husband , wife , children and ter ...
... possessed . ( 4 ) Estates of less than $ 250 . ( 5 ) Bequests to executors - of a fair and reason- able sum - in lieu of commissions . Excess taxable.2 ( c ) . Maryland3— ( 1 ) The father , mother , husband , wife , children and ter ...
Halaman 98
... possession of the owners " ( p . 324 ) the tax would have been upheld . In People v . Coleman , 119 N. Y. 137 , it was held that personal property belonging to a non - resident , in the actual The contrary view of this subject , which ...
... possession of the owners " ( p . 324 ) the tax would have been upheld . In People v . Coleman , 119 N. Y. 137 , it was held that personal property belonging to a non - resident , in the actual The contrary view of this subject , which ...
Halaman 99
... possession of a trustee residing in another State , was not liable to property tax in New York , although two trustees resided there . Such property would have been taxable if within the State . 1 See Orcutt's Appeal , 97 Pa . St. 185 ...
... possession of a trustee residing in another State , was not liable to property tax in New York , although two trustees resided there . Such property would have been taxable if within the State . 1 See Orcutt's Appeal , 97 Pa . St. 185 ...
Edisi yang lain - Lihat semua
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Istilah dan frasa umum
accrues administrator or trustee amount annuities Appendix appointment appraiser assessed Atty.-Gen bequest bond centum Chapter cited collateral inheritance tax Com's Commonwealth contingent Cooper's corporations county treasurer debts deceased decedent decedent's death deducting devise district attorney domicile duty entitled erty executor or administrator exempt foreign grantor heirs held imposed intestacy intestate laws July 27 jurisdiction legacy act legatee letters testamentary liable lien lineal descendant Matter of Astor Matter of Cager Matter of Clark Matter of Enston Matter of McPherson Matter of Vanderbilt Mellon's App N. Y. Daily Reg N. Y. Law Jour N. Y. St N. Y. Supp non-resident paid passing pay the tax payable payment Penn Pennsylvania personal estate personal property Phila proceedings proper county real estate remainderman statute succession tax supra Surr surrogate surrogate's court taxable taxation tenant thereof tion treasurer or comptroller vested York
Bagian yang populer
Halaman 266 - State, or by deed, grant, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Halaman 11 - ... and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person dying after the time appointed for the commencement of...
Halaman 242 - After the passage of this act all property which shall pass by will or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state...
Halaman 242 - Laws repealed. - Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is repealed.
Halaman 242 - ... shall be fined not less than two hundred and fifty dollars nor more than five hundred dollars...
Halaman 249 - 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 249 - ... shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this act...
Halaman 242 - The repeal of a law or any part of it specified in the annexed schedule shall not affect or impair any act done, or right accruing, accrued or acquired...
Halaman 245 - Whenever a decedent appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in lieu...
Halaman 242 - ... be asserted, enforced, prosecuted or inflicted as fully and to the same extent as if such law had not been repealed...