Digest of State Laws Relating to Inheritance and Estate Taxes, 1938, Volúmenes19-938U.S. Government Printing Office, 1938 - 147 páginas |
Dentro del libro
Resultados 1-5 de 37
Página 9
... joint tenants by the decedent and any other person , or deposited with any person carrying on a banking business in their joint names and payable to either or the survivor , except such part thereof as may be shown to have originally ...
... joint tenants by the decedent and any other person , or deposited with any person carrying on a banking business in their joint names and payable to either or the survivor , except such part thereof as may be shown to have originally ...
Página 14
... joint names and is transferred under the doctrine of survivorship , the entire amount transferred is considered as having belonged to the decedent joint owner and as having been devised or bequeathed by him to the survivor , and is ...
... joint names and is transferred under the doctrine of survivorship , the entire amount transferred is considered as having belonged to the decedent joint owner and as having been devised or bequeathed by him to the survivor , and is ...
Página 17
... joint names and is transferred under the doctrine of survivorship , the right of the survivor to the immediate ownership or possession and enjoyment is taxable hereunder . A transfer of property by deed or trust wherein the trustor ...
... joint names and is transferred under the doctrine of survivorship , the right of the survivor to the immediate ownership or possession and enjoyment is taxable hereunder . A transfer of property by deed or trust wherein the trustor ...
Página 21
... joint names of two or more persons and trans- ferred under the doctrine of survivorship , except joint bank accounts aggregating less than $ 5,000 . The proceeds of any policy of life or accident insurance payable to a named beneficiary ...
... joint names of two or more persons and trans- ferred under the doctrine of survivorship , except joint bank accounts aggregating less than $ 5,000 . The proceeds of any policy of life or accident insurance payable to a named beneficiary ...
Página 25
... joint ownership and is transferred to the survivor upon the death of a joint owner , the right of the survivor to immediate owner- ship or possession and enjoyment is deemed a transfer taxable here- under . Any transfer of a decedent in ...
... joint ownership and is transferred to the survivor upon the death of a joint owner , the right of the survivor to immediate owner- ship or possession and enjoyment is deemed a transfer taxable here- under . Any transfer of a decedent in ...
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 deductions 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...