The Inheritance Tax Laws of Wisconsin: With Notes of Decisions, Opinions and Rulings, 1917The Commission, 1917 - 65 páginas |
Otras ediciones - Ver todas
The Inheritance Tax Laws of Wisconsin: With Notes of Decisions, Opinions and ... Wisconsin Vista de fragmentos - 1917 |
The Inheritance Tax Laws of Wisconsin: With Notes of Legal Opinions and Rulings Wisconsin Vista de fragmentos - 1913 |
Términos y frases comunes
adminis allowed amended amount of tax annuity application appointment ascer assessed beneficial interest beneficiaries bequest bonds brother or sister cent centum Chapter clear value commissioner of insurance computation contemplation of death contingent county court county judge county treasurer date of death debts deceased deemed determine district attorney dollars transferred duties entitled thereto erty executor exempt fees filed grantor hearing heritance tax inclusive inheritance tax counsel inheritance tax laws interest therein intestate JOHN HARRINGTON joint tenant June 30 jurisdiction legacy legatees letters testamentary liable mortgages N. Y. Supp nonresident decedent notice paid payable payment person or corporation person or persons personal property persons entitled present value primary rates proper county proper deduction provisions of sections public administrator purpose real estate require special administrator special appraiser stocks tax imposed tax is due taxable taxation thereof thousand dollars tion trustee widow Wiscon Wisconsin property
Pasajes populares
Página 40 - ... shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this section.
Página 6 - ... 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...
Página 24 - ... the service of such citation, and the time, manner and proof thereof, and the hearing and determination thereon and the enforcement of the determination or...
Página 8 - ... father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Página 7 - ... the joint names of two or more persons and payable to either or the survivor, upon the death of one of such persons the right of the surviving...
Página 22 - When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged...
Página 21 - 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...
Página 17 - ... or to appoint a trustee of such estate or any part thereof, or to give ancillary letters thereon, shall have jurisdiction to hear and determine all questions arising under the provisions of this article, and to do any act in relation thereto authorized by law to be done by a surrogate in other matters or proceedings coming within his jurisdiction ; and if two or more surrogates...
Página 29 - October first of each year, of all taxes received by him under this article, stating for what estate and by whom and when paid. The form of such report may be prescribed by the state comptroller. He shall, at the same time, pay the state treasurer all taxes received by him under this article and not previously paid into...
Página 6 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...