Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming and Former Acts of Congress with Forms and Full Texts of Statutes

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Bancroft-Whitney, 1912 - 841 páginas

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Contenido

Basis of Right of Congress to Impose
8
Origin and Extent of Inheritance Taxation
9
Important Features of This Form of Taxation
10
CHAPTER II
20
Double Taxation in Case of Nonresidence
27
Detention of Property in Safe Deposit
47
INTERPRETATION OF STATUTES 33 Statutes Adopted from Another State 34 Statutes in Pari Materia 35 Strict or Liberal Construction 36 Law ...
49
အ အ အ CHAPTER IV
68
Creation of Power as Effecting Taxable Transfer
78
Exercise of Power as Effecting a Taxable Transfer
79
FORMS
91
Constitutionality of Tax on Exercise of Power 81 Acts Constituting an Exercise of Power 82 Change of Realty to Personalty by Equitable Conversio...
106
Transfers in Contemplation of Death in General
117
Transfers in Contemplation of DeathIllustrations
118
Determination of Taxability of Transfer
119
Gifts Inter Vivos or Causa Mortis
120
LIFE ESTATES REMAINDERS AND CONTINGENT INTERESTS 90 Life Estates and Annuities 91 Vested Remainders 92 Future and Contingent ...
121
vii
149
CHAPTER VIII
169
CHAPTER IX
187
CIRCUMSTANCES AFFECTING LIABILITY FOR TAX 158 Compromise of Will Contest or LitigationPennsylvania De cisions 159 Compromise o...
210
CHAPTER XI
221
CHAPTER XII
258
concos cos cos cos cos con con CHAPTER XIII
267
CHAPTER XIV
275
CHAPTER XV
280
CHAPTER XVI
285
CHAPTER XVII
294
CHAPTER XVIII
311
VACATION AND MODIFICATION OF ORDERS OR DECREES 290 Conclusiveness of Orders and Decrees 291 Vacation or Setting Aside of Orde...
326
CHAPTER XX
334
CHAPTER XXI
339
Petition for Appointment of Appraiser in Estate of Resident
340
Decedent 341 Petition for Appointment of Appraiser in Estate of Nonresi
341
WISCONSIN STATUTE
352
dent Decedent 342 Order Appointing Appraiser 343 Oath of Appraiser 344 Appraisers Notice of Hearing 345 Affidavit of Mailing of Notice of H...
355
Order Exempting Estate
360
Order Remitting Report to Appraiser
361
Composition Agreement
362
Waivers of Notice by Controller
363
Affidavits for Appraisal of Nonresidents Estate
364
Memorandum Used by Appraisers of New York County for Preparation of Affidavits
365
District Attorney ProceedingsPetition for Citation
366
District Attorney ProceedingsOrder for Citation
367
District Attorney ProceedingsCitation
368
District Attorney ProceedingsOrder Appointing Appraiser
369
District Attorney ProceedingsDecree Fixing Tax Directing Payment
390
CHAPTER XXIII
391
CALIFORNIA STATUTE Statutes of 1905 pp 341 374 Statutes of 1909 p 557 Statutes of 1911
395
CHAPTER XXV
410
Bequests to Executors in Lieu of Compensation
420
Time for Payment of TaxInterest and Discount
421
Penalty for Nonpayment
422
Collection of Tax by Executor or Trustee
423
Sale of Property to Pay
424
Payment to County TreasurerDuty of ControllerReceipts
425
Refunding Excess Payments
426
Transfer or Delivery of Stock Securities DepositsNotice
427
Appraisers and Appraisement
432
Time for Payment of TaxInterest and Discount 445 Collection of Tax by Executor 446 Sale of Property to Pay Tax 447 Payment by Executor to C...
444
Notice from Executor to County Treasurer of Estates Subject to Tax 449 Refunding Excess Payments 450 Transfer or Delivery of Stocks Securities ...
448
CHAPTER XXX
457
Property of Foreign Estates not Specifically Devised
458
Approval of Compromise Settlemento 587 Unknown Heirs
473
Refund of Tax 589 Contingent Estates Devises or Legacies 590 Definitions of Terms
474
Records to be Kept by State Treasurer 592 Repeal of Conflicting Statutes
475
CHAPTER XXXI
476
Receipts for Payment of
486
CHAPTER XXXIII
492
Refunding Excess Payments
499
CHAPTER XXXV
509
CHAPTER XXXVI
516
Collection of Tax by ExecutorSale of Land 723 Legacy Charged upon Real Estate
520
Testamentary Provision for Payment of Tax 725 Sale of Real Estate to Pay Tax 726 InventoryPenalty for Failure to File 727 Copies of Inventory a...
521
Transfer or Delivery of SecuritiesNotice to Treasurer and Re ceiver General 730 Tax Commissioner to be Party to Petition by Foreign Executor 731...
522
Appraisal and Valuation of Property 733 Determination of Amount of Tax by Commissioner
523
CHAPTER XXXVII
528
Deduction of Debts
547
Collection of Tax When No Administrator Appointed
548
Appointment and Qualification of Appraisers
549
Issuance of Commission to Appraisers
550
Notice of AppraisementReturns Filed
551
Objections to Appraisement
552
CHAPTER XXXIX
565
Jurisdiction of Courts
575
Proceedings upon Failure of Executor to Pay Tar 838 Administrator De Bonis Non 839 Refund in Case of Debts Proved After Distribution 840 Ref...
579
Appraisers and Appraisement 843 Appraiser Taking More Than Regular FeesPenalty
580
Jurisdiction of Courts 845 Citation to Compel Payment 846 Proceedings upon Failure to Administer Estates
581
Action to Enforce Tax 848 Statement by Clerk of Delinquent Taxes 849 Costs of Collection 850 Record to be Kept by Clerk 851 Duties of County...
582
Appraiser Taking Other Than Regular FeesPenalty
631
Jurisdiction of County Court
632
Records to be Kept by County Clerk
633
Duties of Sheriff or Collector in Enforcing and Accounting
634
Taxes
635
Transfers not Subject to
636
Taking Possession of Succession Without Authority of Court
637
Executor to Fix Amount of
638
Collection of Tax 640 Liability of ExecutorNo Discharge Until Tax Paid
640
Duty of Heir When Administration not Ordered by Court
641
Payment of Tax 643 Sale of Property to Pay
642
Liability of Heir for Legacy
644
Search by Tax Collector
645
Appointment of Executor When Will Found
646
Procedure Where No Will Found
647
CHAPTER XLIX
660
Property in State Belonging to Nonresident Decedent 1076 Compensation of Officers 1077 Payment of Expenses and Disbursement 1078 Appraise...
661
Collection of Tax by Executor
662
CHAPTER L
674
Payment to State TreasurerReceipts g 1042 Lien of
684
Interest and Discount 1044 Sale of Property to Pay
691
Proceedings Where Clerk Discovers Unpaid Tax
697
Suit by Clerk to Enforce Tax 1156 Jurisdiction of County CourtsAppeals 1157 Fees and Costs in County and Circuit Courts 1158 Suits by ClerkFee...
698
Bond of Clerk of Court 1160 Payment of Tax to State Treasurer 1161 Lien of Tax 1162 Attorney General to Represent Government 1163 Bond o...
699
Collection of TaxSale of Real Estate
701
Estates for Life or for Years and Remainders
702
Determination of Value of Estate Less Than Absolute Interest
703
Sale of Property to Pay
704
Liability of Executor on Bond
705
Revocation of Executors Letters for Failure to Perform Duties
706
CHAPTER LV
718
Rebate in case of Excessive Payment 1257 Time for Payment of Tax 1258 Payment of Tax on Delivery of Distributive Share 1259 Extension of T...
719
Jurisdiction of Probate CourtLiability of Executor
734
Application by Tax Commissioner for Appointment of Administrator
735
Account of Executor not Allowed Until Tax Paid
736
Proceedings by Treasurer and Receiver General to Recover
737
Retrospective Operation of Statute
738
Construction of Statute With Reference to Other Laws
739
CHAPTER LVIII
746
Ascertainment by Tax Commissioner of Taxable TransfersCer tificates
751
Failure to Report Transfers to Tax CommissionerProceedings 1339 Recording Certificates of Tax Commissioner 1340 Assessment of Tax by Commi...
752
Payment of Tax into TreasuryCertificate of Payment 1342 Enforcement of
753
Appeals from Assessment
754
Laws of 1903 pp 6581 Laws of 1905 p 162 Laws of 1907 pp 62 585
756
CHAPTER LX
771
Statement to County Treasurer of Taxable Transfers 1382 Refund of Tax When Debts Proved After Distribution f 1383 Transfer of Stocks or Loans ...
774
Appraiser Taking More Than Regular FeesPenalty 1387 Jurisdiction of District Court
775
Proceedings to Enforce Tax 1389 Notice to County Attorney of Unpaid Taxes 1390 Statement to County Treasurer of Delinquent Taxpayers 1391 ...
776
Lien of
777
Interest on
778
Sale of Property to Pay
779
Citation to Delinquent Taxpayers
784
Refund of Tax Erroneously Collected 452 Appraisers and Appraisement 453 Appraisers Taking Illegal FeesPenalty 454 Jurisdiction of Court 455 ...
785
Duties of County Treasurer 461 Compensation of County Treasurer 462 Receipts Lien of TaxTime When Statute Takes Effect
786
Duty of Register of Wills to Pay Over Money and Make Returns Commissions
791
Transfer or Delivery of Stocks Securities DepositsNotice Thereof 501 Appraisers and Appraisement 502 Appraiser Taking Other Than Regular Fees...
797
Liability of ExecutorSale of Property to Pay Tax 519 Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notic...
798
Appraisement of PropertyMarket ValueDeduction of Debts 554 Relief from Appraisement 555 Appraisement of Deferred Estates in Real Property ...
800
Definitions of Terms
801
Transfers Subject to TaxRates
802
Testamentary Provision for Payment 603 Sale of Property to Pay Tax
803
634a Refund Where Legacy Less Than Five Hundred Dollars
804
Proceedings by Heir or LegateeCosts and Attorney Fee 649 Rights of Creditors Preserved 650 Tax on Entire Succession to be Paid When Accepted ...
805
CHAPTER XXXIV
806
Repeal of Other Legislation 741 Powers of Appointment 742 Refusal to Furnish Tax Commissioner With Information 743 Application of Provision...
808
Refund of Tax Erroneously Paid
809
NonresidentsTransfer or Delivery of Stocks and Securities Notice 783 Transfer or Delivery of Deposits or SecuritiesNotice 784 Application by Attor...
810
Collection of Tax by Executor 812 Payment of Tax on Gift for a Limited Period 813 Payment by Executor to Collector of RevenueReceipts
811
Refund of
814
Executor to Notify Probate Judge of Taxable Transfers
815
Transfer of Stocks or Loans by Foreign Executor 817 Appraisers and Appraisement
816
Determination of Value of Estate and Assessment of
818
Reappraisement
819
Appraiser Taking Illegal FeesPenalty
820
Records to be Kept by Probate Judge
822
Reports to be Made by Probate Judge and County Recorder
823
Notice to Collector of Unpaid TaxProceedings for Collection
824
Receipts for Payment of Tax 826 Commissions for Collecting
826
Repeal of Inconsistent Statutes
827
Transfers Subject to TaxRate of TaxationExemptions
828
Appraisement of Contingent or Determinable Estates
829
Bequest to Executor in Lieu of Compensation
830
Time for Payment of TaxInterest and Discount
831
Penalty for Nonpayment
832
Collection of Tax by Executor 8 834 Sale of Property to Pay
833
Transfers Intended to Take Effect at Death 1220 Effect of Payment of Tax to Another State 1221 Rebate in case of Payment of Tax to Another Stat...
834
Appointment of Appraisers 1239 Warrant to Appraisers
835
Fees of Clerk of County Court g 1345 Account of Fiduciaries not Allowed Without Certificate of Tax Commissioner 1346 Compromise by Tax Com...
838
Payment to County TreasurerReceipts ſ 836 Liability on Executors Bond
840

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Página 108 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either 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 has been bequeathed or devised by such donee by will...
Página 262 - The citizens of each of the contracting parties shall have power to dispose of their personal goods within the jurisdiction of the other, by sale, donation, testament or otherwise...
Página 550 - ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter...
Página 621 - ... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...
Página 652 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the treasurer of the proper county or the comptroller of the city of New York on the transfer thereof.
Página 771 - ... or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate, shall become beneficially entitled, in possession...
Página 655 - ... property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof...
Página 631 - Where the person or persons entitled to any beneficial interest in such property...
Página 432 - ... to any person or persons or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified to be paid to the treasurer of the proper county for the use of the state.
Página 111 - ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power,...

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