A Treatise on the Law of Inheritance Taxation: With Practice and Forms

78 Supp administration agreement amendment American Experience Table amount annuity Appellate Division applied appraiser ascertained assessed assets bank beneficiary bequest bonds cent collateral collector common law comptroller contract corporation date of decedent's debts deceased decedent decedent's death deduction deed deposit died District domicile donor entitled erty executor exemption fact foreign fund gift gift inter vivos gross estate heirs held Horler husband imposed income inheritance tax interest intestacy intestate Jersey joint tenant jurisdiction legacy legatee legislature Mass Matter Misc mortgage net estate non-resident one-half paid passed payable payment personal property pledged possession power of appointment present worth prior Probate provisions purposes question real estate remainder remainderman resident residuary residuary estate rule securities share situs statute Supp surrogate Surrogate's Surrogate's Court Tax Law taxable taxation thereof tion transfer tax trust valuation vested wife York York County