A Treatise on the Law of Inheritance Taxation: With Practice and FormsM. Bender, 1917 - 836 halaman |
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Halaman xiii
... remainder 191 ( 2 ) When discretion is in trustee 192 ( 3 ) When the discretion is in the life tenant ....... 192 d . With power of appointment .... 197 e . Tax assessed on theoretical , not actual value . 198 3. Remainders ...
... remainder 191 ( 2 ) When discretion is in trustee 192 ( 3 ) When the discretion is in the life tenant ....... 192 d . With power of appointment .... 197 e . Tax assessed on theoretical , not actual value . 198 3. Remainders ...
Halaman 23
... remainder to an exempt charity . The grandson died in November , 1908 , before the estate was distributed , and the Appellate Division held that the actual duration of the life tenant's life was the measure of its value . But the Court ...
... remainder to an exempt charity . The grandson died in November , 1908 , before the estate was distributed , and the Appellate Division held that the actual duration of the life tenant's life was the measure of its value . But the Court ...
Halaman 25
... remainder vested at the death of the testator and the statute could rot tax a transfer which had already taken place . Matter of Pell , 171 N. Y. 48 ; 63 N. E. 789 . Commonwealth v . Wellford , 114 Va . 372 ; 76 S. E. 917 . So a trust ...
... remainder vested at the death of the testator and the statute could rot tax a transfer which had already taken place . Matter of Pell , 171 N. Y. 48 ; 63 N. E. 789 . Commonwealth v . Wellford , 114 Va . 372 ; 76 S. E. 917 . So a trust ...
Halaman 28
... remainder then passed under the will of testator . The trust fund consisted of stock in a New York corporation . In 1911 the statute taxing intangible personal property of non - residents was repealed . It was contended that the remainder ...
... remainder then passed under the will of testator . The trust fund consisted of stock in a New York corporation . In 1911 the statute taxing intangible personal property of non - residents was repealed . It was contended that the remainder ...
Halaman 33
... remainder interest when the life tenant has received the property . Miller v . McLaughlin , 141 Mich . 425 ; 104 N. W. 777 . Matter of Pell , 171 N. Y. 48 ; 63 N. E. 789 . Where a non - resident died prior to the statute but his ...
... remainder interest when the life tenant has received the property . Miller v . McLaughlin , 141 Mich . 425 ; 104 N. W. 777 . Matter of Pell , 171 N. Y. 48 ; 63 N. E. 789 . Where a non - resident died prior to the statute but his ...
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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
39 Misc 73 Supp 89 Supp administration agreement amendment American Experience Table amount Appellate Division appraiser assessed assets bank beneficiary bequest brother cent collateral collector common law comptroller contemplation of death contract corporation debts deceased decedent deduction deed deposit died domicile donor dower entire estate entirety entitled erty executor exempt exercise fund gift gift inter vivos gross estate heirs Horler husband imposed income inheritance tax intent interest intestacy intestate intestate laws joint tenant jurisdiction legacy legatee Mass Matter N. J. Eq net estate non-resident one-half paid payable payment personal property possession or enjoyment power of appointment present worth prior Probate provisions real estate remainder remainderman resident residuary residuary estate rule share statute surrogate Surrogate's Court survivor take effect Tax Law taxable taxation thereof tion transfer tax trust vested widow takes wife York York County
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.