A Treatise on the Law of Inheritance Taxation: With Practice and FormsM. Bender, 1917 - 836 halaman |
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Halaman xiii
... assessed on theoretical , not actual value ... 198 199 3. Remainders . . . . a . The law in force at death of testator governs ........ 200 b . Vested remainders not taxable when testator died before the statute .... c . Taxation ...
... assessed on theoretical , not actual value ... 198 199 3. Remainders . . . . a . The law in force at death of testator governs ........ 200 b . Vested remainders not taxable when testator died before the statute .... c . Taxation ...
Halaman 6
... the respondent is that this is a tax upon a privilege , viz . , the privilege of succession , and that there is a legal distinction between a tax upon the property itself assessed upon the basis of its value 6 INHERITANCE TAXATION.
... the respondent is that this is a tax upon a privilege , viz . , the privilege of succession , and that there is a legal distinction between a tax upon the property itself assessed upon the basis of its value 6 INHERITANCE TAXATION.
Halaman 7
With Practice and Forms Lafayette Blanchard Gleason, Alexander Otis. the property itself assessed upon the basis of its value and a tax upon this privilege assessed upon the basis of its value which is measured by that which is the ...
With Practice and Forms Lafayette Blanchard Gleason, Alexander Otis. the property itself assessed upon the basis of its value and a tax upon this privilege assessed upon the basis of its value which is measured by that which is the ...
Halaman 46
... assessed on prior legacies . The surrogate overruled him in this , and held that there should be no deduction from the value of the residuary estate of the amount of the tax to be assessed , either upon prior legacies , or upon its ...
... assessed on prior legacies . The surrogate overruled him in this , and held that there should be no deduction from the value of the residuary estate of the amount of the tax to be assessed , either upon prior legacies , or upon its ...
Halaman 52
... assessed as if the property passed as directed by the will and not as it did under the agreement . Batt v . Treasurer , 209 Mass . 459 ; 95 N. E. 854 . In the Batt case the court said : " It is important that in the assessment of this ...
... assessed as if the property passed as directed by the will and not as it did under the agreement . Batt v . Treasurer , 209 Mass . 459 ; 95 N. E. 854 . In the Batt case the court said : " It is important that in the assessment of this ...
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Edisi yang lain - Lihat semua
A Treatise on the Law of Inheritance Taxation: With Practice and Forms ... Lafayette Blanchard Gleason Pratinjau tidak tersedia - 2013 |
TREATISE ON THE LAW OF INHERIT Lafayette Blanchard 1863-1937 Gleason,Alexander 1867-1939 Otis Pratinjau tidak tersedia - 2016 |
Istilah dan frasa umum
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