A Treatise on the Law of Inheritance Taxation and the Federal Estate and Gift Taxes: With Statutes, Decisions and Forms

Matthew Bender, 1925 - 1461 halaman

Syllabus	xvii

A DEVELOPMENT AND CONSTRUCTION	2

PART I	3

New law in 1923 Amended in 1925	6

Development and construction of the present statute	9

any since 1911 These changes may briefly be summarized	18

Ultimate repeal probable	19

Proceedings to recover taxes illegally collected	26

Not a property tax	248

The privilege taxed	255

CHAPTER II	260

Power to levy not included in municipal charters	261

Construction of contracts	262

A Classification	279

Devolution controlled by foreign laws	292

CHAPTER IV	300

Amended in 1923	34

Alphabetical digest of estate tax decisions	35

B THE STATutes regulatIONS AND FORMS	53

Amended in 1923 see paragraph 35 and 1925 see paragraphs	54

Amendment of March 1917	57

Act of 1918	58

Act of 1921	63

B THE STATUTES REGULATIONS AND FORMS	64

Act of 1924	69

Amended in 1925 see paragraphs 15 1 and 15 4	73

Rules and regulations see special syllabus	86

Amended in 1923 see paragraphs 6 45 58 63 70 and 73 Amended	153

Sixty day noticenonresident form	154

Preliminary noticeresident form	156

Return form	158

THE GIFT TAX	182

b Origin and development	183

2 Rebuttable presumption where gift is made within two years	185

3 Conclusive presumption under Wisconsin Act	186

The next step a gift tax	190

Enforcement	191

General Treatise Divided into Twentyfour Chapters	242

Origin	243

Fundamental doctrine	244

Extension of legislative power	245

District department of jurisprudence	246

Two cardinal principles	247

Judul	A Treatise on the Law of Inheritance Taxation and the Federal Estate and Gift Taxes: With Statutes, Decisions and Forms
Pengarang	Lafayette Blanchard Gleason, Alexander Otis
Edisi	4
Penerbit	Matthew Bender, 1925
Asli dari	University of California
Didigitalkan	5 Nov 2010
Tebal	1461 halaman

Ekspor Kutipan	BiBTeX EndNote RefMan

Statutes sustained under the Fourteenth Amendment	309

Repeal	317

CHAPTER V	323

resident taxes on personal property The new tax is an estate	332

Under powers of appointment	346

CHAPTER VI	358

Gifts in contemplation of death 367	367

CHAPTER VII	380

B Consideration as affecting such transfers	394

CHAPTER VIII	411

Construction of policies	423

B Civil law transfers	447

B The beneficiariesgenerally	460

CHAPTER XI	468

deduction for the intervening life estate which is also taxed	521

THE NEW DECISIONS	541

PART III	642

Court has handed down a revolutionary decision with regard	674

h Summary and conclusions 6 Alphabetical digest of estate tax decisions	767

Amendment	774

ALEXANDER OTIS	792

Public purposes	901

ACKNOWLEDGMENTS	963

PART IV	968

885	1398

53	1447

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