A Treatise on the Law of Inheritance Taxation: With Practice and FormsM. Bender, 1917 - 836 halaman |
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Halaman 10
... amount by the amount of the property transferred . " Beals v . State , 139 Wis . 544 ; 121 N. W. 347 . United States . " Thus the tax is not upon the property in the ordinary sense of the word but upon the right to dispose of it , and ...
... amount by the amount of the property transferred . " Beals v . State , 139 Wis . 544 ; 121 N. W. 347 . United States . " Thus the tax is not upon the property in the ordinary sense of the word but upon the right to dispose of it , and ...
Halaman 46
... amount of the tax upon the legacies and devises should be paid as an expense of administra- tion . The appraiser , in ascertaining the value of the residuary estate for the purpose of taxation , deducted the amount of the tax to be ...
... amount of the tax upon the legacies and devises should be paid as an expense of administra- tion . The appraiser , in ascertaining the value of the residuary estate for the purpose of taxation , deducted the amount of the tax to be ...
Halaman 53
... amount to be assessed hinge on the manner in which the agreement was to be carried out . In the case before us there can be no doubt if the will had been admitted to probate without a record of the agreement the tax would have been ...
... amount to be assessed hinge on the manner in which the agreement was to be carried out . In the case before us there can be no doubt if the will had been admitted to probate without a record of the agreement the tax would have been ...
Halaman 183
... amount the tax must be deducted from the amount of the legacy and the balance only given to the legatee . A testator may direct that the tax on a particular legacy shall be paid out of the estate , nevertheless , PART III- THE PARTIES ...
... amount the tax must be deducted from the amount of the legacy and the balance only given to the legatee . A testator may direct that the tax on a particular legacy shall be paid out of the estate , nevertheless , PART III- THE PARTIES ...
Halaman 184
... amount of the tax . * The full amount of the legacy is in law paid to the legatee and the deduction made from it and paid to the state or Federal govern- ment is paid on account of the legatee from the legacy which he receives . " Where ...
... amount of the tax . * The full amount of the legacy is in law paid to the legatee and the deduction made from it and paid to the state or Federal govern- ment is paid on account of the legatee from the legacy which he receives . " Where ...
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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
73 Supp 82 Supp administrator or trustee amended amount appeal apply appraiser assessed assets attorney attorney-general bank beneficiary bequest bond brother cent centum chapter child collateral collector comptroller county treasurer debts deceased decedent deducted deed devise domicile donor effect in possession entitled erty Estate Law excess executor or administrator filed gift grantor heirs held husband inheritance tax interest therein intestacy intestate intestate laws jurisdiction legacy legatee letters testamentary liable lien market value Matter Misc net estate non-resident notice paid passing payable payment person or corporation person or persons personal property possession or enjoyment power of appointment prior probate court proceedings rates and exemptions real estate real property remainder remainderman resident securities share sister statute surrogate Surrogate's Court take effect tax imposed Tax Law taxation thereof thereto tion transfer tax vested widow wife York
Bagian yang populer
Halaman 519 - 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 724 - Whenever any person or corporation shall exercise a power of appointment, derived from any disposition of property made whether before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Halaman 676 - If any section, subsection, sentence, clause or phrase of this act is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this act. The legislature hereby declares that it would have passed this act, and each section, subsection, sentence, clause, and phrase thereof, irrespective of the fact that any one or more other sections, subsections, sentences, clauses, or phrases be declared unconstitutional.
Halaman 541 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Halaman 521 - ... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Halaman 669 - ... payment of any legacy or distributive share thereof, from which any such tax has been deducted or upon which it has been paid by the person entitled to such legacy or distributive share, and such person is required by...
Halaman 548 - ... necessary litigation or other unavoidable cause of delay, such tax shall not be determined and paid as herein provided, in which case interest at the rate of six per centum per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is removed, after which ten per centum shall be charged.
Halaman 597 - March 1, 1914, leaving a last will and testament which was duly admitted to probate in the superior court of the county of Los Angeles.
Halaman 507 - ... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Halaman 693 - When the transfer is by will or by the intestate laws of this state from any person dying, seized or possessed of the property while a resident of the state.