The Inheritance Tax Law: Containing All American Decisions and Existing Statutes, with Supplement, Inheritance Taxes in 1912 and 1913Boston Book Company, 1914 - 1376 páginas |
Dentro del libro
Resultados 1-5 de 99
Página 56
... pass to the objects of their bounty unimpaired . It is a matter of common knowledge that for this purpose trusts or other conveyances are made whereby the grantor reserves to himself the beneficial enjoyment of his estate during life ...
... pass to the objects of their bounty unimpaired . It is a matter of common knowledge that for this purpose trusts or other conveyances are made whereby the grantor reserves to himself the beneficial enjoyment of his estate during life ...
Página 73
... passes on death , 1 or to bequests in personal property vesting before the act took effect.2 ' Where the testator died afrer ... pass to the legatees or distributees until actual distribution , while real estate passes at §§ 76-78 . ] 73 ...
... passes on death , 1 or to bequests in personal property vesting before the act took effect.2 ' Where the testator died afrer ... pass to the legatees or distributees until actual distribution , while real estate passes at §§ 76-78 . ] 73 ...
Página 74
... passes at once on the death of testator without any further action by the administrator . The amending statute is not ... pass from a deceased wife to her surviving husband ; and that in all cases where such a tax has been " heretofore ...
... passes at once on the death of testator without any further action by the administrator . The amending statute is not ... pass from a deceased wife to her surviving husband ; and that in all cases where such a tax has been " heretofore ...
Página 90
... pass under the last will in default of a contest . In so passing it became subject to the inheritance tax and moneys paid out by those receiving it , whether in litigating the contest or in buying their peace , ought not to be deducted ...
... pass under the last will in default of a contest . In so passing it became subject to the inheritance tax and moneys paid out by those receiving it , whether in litigating the contest or in buying their peace , ought not to be deducted ...
Página 92
... pass any act which will defeat the carrying out of this legacy , then he bequeathed the fund to his illegitimate ... passing to volunteers with the same effect as if the reduction had been caused by the payment of debts , or as if the ...
... pass any act which will defeat the carrying out of this legacy , then he bequeathed the fund to his illegitimate ... passing to volunteers with the same effect as if the reduction had been caused by the payment of debts , or as if the ...
Términos y frases comunes
administrator or trustee affirming amount annuity appeal apply appraiser approved assessed attorney beneficial interest beneficiaries bequest bond cent centum claim clear market value clerk collateral inheritance tax collection comptroller constitution contingent county treasurer court holds death debts deceased decedent deducted deed deposit determined devise domicile duty entitled executor filed fund gift gifts inter vivos grantor heirs hundred dollars income interest therein intestacy intestate laws Iowa judge jurisdiction legacy legatee legislature letters testamentary levied liable lien lineal descendant Massachusetts Minn Misc N. Y. App N. Y. Suppl non-resident paid party pass payment person or corporation person or persons personal property possession or enjoyment probate court proceedings progressive tax proper county purpose real estate receipt remainder remainderman repealed resident statute subject to tax surrogate take effect tax imposed taxable testator died thereof thereto thousand dollars tion transfer tax vested wife