The Inheritance Tax Laws of Wisconsin: With Notes of Legal Opinions and RulingsThe Commission, 1913 - 58 halaman |
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Halaman 5
... clear market value . 6. The tax so imposed shall be upon the clear market value of such property at the rates herein- after prescribed and only upon the excess of the exemptions hereinafter granted . Primary rates , where not in excess ...
... clear market value . 6. The tax so imposed shall be upon the clear market value of such property at the rates herein- after prescribed and only upon the excess of the exemptions hereinafter granted . Primary rates , where not in excess ...
Halaman 6
... clear value of such interest in such property . Four per centum , where . 4. Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the grandfather or grandmother or a de ...
... clear value of such interest in such property . Four per centum , where . 4. Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the grandfather or grandmother or a de ...
Halaman 7
... clear value of five hundred dollars transferred to each of the persons described in the second subdivision of section 1087-2 shall be exempt . $ 250 exempt , when . 4. Property of the clear value of two hundred and fifty dollars ...
... clear value of five hundred dollars transferred to each of the persons described in the second subdivision of section 1087-2 shall be exempt . $ 250 exempt , when . 4. Property of the clear value of two hundred and fifty dollars ...
Halaman 17
... value of the estate for inher- itance tax purposes , the court may , at the time of the appoint- ment of the regular appraisers of the estate , or at any time thereafter , on its own motion , or on ... clear market value ; annuities , 17-
... value of the estate for inher- itance tax purposes , the court may , at the time of the appoint- ment of the regular appraisers of the estate , or at any time thereafter , on its own motion , or on ... clear market value ; annuities , 17-
Halaman 18
... clear market value immedi- ately upon the transfer or as soon thereafter as praticable . The value of every future or limited estate , income , interest , or annuity dependent upon any life or lives in being , shall be determined by the ...
... clear market value immedi- ately upon the transfer or as soon thereafter as praticable . The value of every future or limited estate , income , interest , or annuity dependent upon any life or lives in being , shall be determined by the ...
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The Inheritance Tax Laws of Wisconsin: With Notes of Decisions, Opinions and ... Wisconsin Tampilan cuplikan - 1917 |
The Inheritance Tax Laws of Wisconsin: With Notes of Legal Opinions and Rulings Wisconsin Tampilan cuplikan - 1913 |
Istilah dan frasa umum
adminis allowed amount of tax annuity application ascer beneficial interest beneficiaries bequest bond centum clear market value clear value commissioner of insurance computation contemplation of death Contingent estates county court county judge county treasurer Dane county debts deceased deem district attorney dollars transferred duties entitled thereto erty executor exempt fees filed five per cent grantor holding company inclusive income inheritance tax counsel inheritance tax laws intestate June 30 jurisdiction legatees letters testamentary mailed mortgages N. Y. Supp nonresident decedent nonresident estates Notice of hearing payable payment person or corporation person or persons personal property persons entitled power of appointment prescribed present value primary rates Proportional tax provisions of sections public administrator real estate receipt Register of deeds rehearing securities or assets Special administration special appraiser stocks tax commission tax due tax is due taxable thereof Third appraiser thousand dollars tion trustee Wiscon Wisconsin property
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Halaman 4 - ... 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 9 - ... 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 18 - The value of every future or limited estate, income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the superintendent of insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum.
Halaman 5 - Where the person or persons entitled to any beneficial interest in such property...
Halaman 18 - ... estate or property or interest therein as aforesaid, a return shall be made to the person properly entitled thereto of a proportionate amount of such tax...
Halaman 18 - In estimating the value of any estate or interest in property, to the beneficial enjoyment or possession whereof there are persons or corporations presently entitled thereto, no allowance shall be made on account of any contingent incumbrance thereon, nor on account of any contingency upon the happening of which the estate or property or some part thereof or interest therein might be abridged, defeated or diminished...
Halaman 5 - When the property or any beneficial interest therein passes by any such transfer where the amount of the property shall exceed in value the exemption hereinafter specified, and shall not exceed in value twenty-five thousand dollars the tax hereby imposed shall be: first.
Halaman 31 - Women. — No extra premium is charged for women; not •written for a lower premium than that upon a 2uPremiums Life Policy; Limit $5,000. •"The reserve under this policy shall be computed on the basis of the American Experience Table of Mortality with interest at the rate of 3% per centum per annum.
Halaman 7 - ... county, town or municipal corporations within the state, for strictly county, town or municipal purposes, and corporations of this state organized under its laws solely for religious, charitable or educational purposes, which shall use the property so transferred exclusively for the purposes of their organization, within the state...
Halaman 27 - ... que trust as may possess either present rights of enjoyment, or fixed, absolute or indefeasible rights of future enjoyment, or of such as would possess such rights in the event of the immediate termination of particular estates, unless they consent thereto, either personally, when competent, or by guardian or committee.