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 StatutesBancroft-Whitney, 1912 - 841 páginas |
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Página 18
... amended two years later , and repealed July 14 , 1870 . The income tax provisions of the revenue act of August 27 , 1894 , embraced inheritances , but the scheme being indivisible , the inheritance tax fell when the income tax was ...
... amended two years later , and repealed July 14 , 1870 . The income tax provisions of the revenue act of August 27 , 1894 , embraced inheritances , but the scheme being indivisible , the inheritance tax fell when the income tax was ...
Página 19
... amended in 1905 , applies to lineal descendants as well as to collateral relatives . An even more significant tendency appears in the adoption of progressive rates , whereby the rate of taxation is made to increase with the value of the ...
... amended in 1905 , applies to lineal descendants as well as to collateral relatives . An even more significant tendency appears in the adoption of progressive rates , whereby the rate of taxation is made to increase with the value of the ...
Página 26
... amendment especially evoked is that which prohibits a state denying to any citizen the equal protection of the laws . What satisfies this equality has not been , and probably never can be , precisely defined . . . . . It may be safely ...
... amendment especially evoked is that which prohibits a state denying to any citizen the equal protection of the laws . What satisfies this equality has not been , and probably never can be , precisely defined . . . . . It may be safely ...
Página 28
... amendment , and the power of the state to classify persons and property . The latter principle needs further consideration . What test is there of the reasonableness of a classification - of one based upon ' some difference which bears ...
... amendment , and the power of the state to classify persons and property . The latter principle needs further consideration . What test is there of the reasonableness of a classification - of one based upon ' some difference which bears ...
Página 29
... amendment . . . . . The provisions of the stat- ute in regard to the tax on legacies to strangers to the except as therein otherwise expressly provided , and statutes providing for such taxes , to be valid , must include all ...
... amendment . . . . . The provisions of the stat- ute in regard to the tax on legacies to strangers to the except as therein otherwise expressly provided , and statutes providing for such taxes , to be valid , must include all ...
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Otras ediciones - Ver todas
Términos y frases comunes
39 Misc adopted affirmed amendment amount annuity appraiser assessed beneficiary bequest charitable collateral inheritance tax Commonwealth constitutional construed contemplation of death corporation decedent deducted determined devise entitled erty executor exempt exercise fourteenth amendment Future Contingent gift gifts inter vivos grantor heirs held imposing a tax income inheritance tax law inheritance tax statute intended interest intestate intestate laws Iowa jurisdiction legacy legatee legislature liable Mass Massachusetts Matter ment N. J. Eq N. Y. Supp nonresident Ohio St owner paid payable payment personal property possession or enjoyment power of appointment privilege Probate Court prop property passing provisions purposes real estate remainder remainderman residuary estate rule statute imposing succession tax supreme court surrogate take effect tax imposed taxable tenant thereof thousand dollars tion transfer tax transmission trust Union Trust Co United vested widow York court York statute
Pasajes populares
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,...