Digest of State Laws Relating to Inheritance and Estate Taxes, 1938, Volúmenes19-938U.S. Government Printing Office, 1938 - 147 páginas |
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Página 8
... equal to the full amount of the State tax permissible when levied by and paid to the State as a credit or deduction in computing any Federal estate tax payable by such estate according to the act of Congress in effect , on the date of ...
... equal to the full amount of the State tax permissible when levied by and paid to the State as a credit or deduction in computing any Federal estate tax payable by such estate according to the act of Congress in effect , on the date of ...
Página 14
... equal to the maximum amount of the credit allowed under the Federal law . ( 2 ) Deductions allowed . - In determining the market value of the prop- erty transferred , the following deductions , if obligations of the decedent or his ...
... equal to the maximum amount of the credit allowed under the Federal law . ( 2 ) Deductions allowed . - In determining the market value of the prop- erty transferred , the following deductions , if obligations of the decedent or his ...
Página 17
... equal to 80 per- cent of the amount imposed under said act . The value of the net estate is determined by deducting from the value of the gross estate the amounts specified in the State act , including an exemption of $ 100,000 . ( 4 ) ...
... equal to 80 per- cent of the amount imposed under said act . The value of the net estate is determined by deducting from the value of the gross estate the amounts specified in the State act , including an exemption of $ 100,000 . ( 4 ) ...
Página 20
... equal to the gift tax so paid . ( 12 ) Disposition of proceeds . Other than the provision that the pro- ceeds of this tax shall be paid to the State treasurer , this act makes no further disposition of such proceeds . ( 10 ) ...
... equal to the gift tax so paid . ( 12 ) Disposition of proceeds . Other than the provision that the pro- ceeds of this tax shall be paid to the State treasurer , this act makes no further disposition of such proceeds . ( 10 ) ...
Página 29
... equal to 80 percent of the Federal estate tax.2 The provisions of this act became effective August 18 , 1937. ( 18 , 25 ) Credits allowed . There is credited against and applied in reduc- tion of this estate tax the amount of any estate ...
... equal to 80 percent of the Federal estate tax.2 The provisions of this act became effective August 18 , 1937. ( 18 , 25 ) Credits allowed . There is credited against and applied in reduc- tion of this estate tax the amount of any estate ...
Términos y frases comunes
act are classified Administration of act.-The beneficiaries of class beneficiaries.-The beneficiaries bona fide purchaser charitable Class A Class Classification of beneficiaries.-The classified as follows contemplation of death county treasurer credit allowed date of death death taxes decedent's death Disposition of proceeds District of Columbia effect in possession Estate Tax Tax exceeds excess executors Federal estate tax gift taxes gross estate husband income therefrom INHERITANCE AND ESTATE inheritance tax law intangible personal property intended to take interest is charged interest therein intestate laws legacy lineal descendant net estate nonresident decedent Payment of tax percent per annum Percent Percent Percent possession or enjoyment power of appointment property transferred provisions of law Rates of tax real or personal real property Source of information.-Chapter survivor take effect tangible personal property tax are shown tax commissioner tax is imposed Tax lien TAX PAYABLE Tax Tax imposed transfers of property trust or otherwise
Pasajes populares
Página 89 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Página 133 - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided.
Página 68 - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Página 28 - ... the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Página 109 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Página 55 - In contemplation of death, or intended to take effect in possession or enjoyment after the death of the grantor or...
Página 63 - When the transfer is of property made by a resident or by a nonresident, when such nonresident's property is within this state, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death.
Página 61 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state at the time of his death.
Página 62 - All specific State taxes, except those received from the mining companies of the Upper Peninsula, shall be applied in paying the interest upon the primary school, university, and other educational funds, and the interest and principal of the State debt, in the order herein recited, until the extinguishment of the State debt, other than the amounts due to educational funds, when such specific taxes shall be added to, and constitute a part of the primary school interest fund.
Página 127 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...