The Law of Taxable Transfers, State of New York: Being Article X of Chapter 908, Laws of 1896, Known as the Tax Law and as Chapter XXIV of the General Laws, as Amended by Chapter 284, Laws of 1897, with Annotations and FormsM. Bender, 1897 - 123 páginas |
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Página 10
... Matter of Sterling , 9 Misc . 224 ; Matter of Roosevelt , 143 N. Y. 120. ) The original Act did not take effect until June 30 , 1885 , the 20th day after its final passage . ( Matter of Howe , 112 N. Y. 100 , affirming 48 Hun 235 ...
... Matter of Sterling , 9 Misc . 224 ; Matter of Roosevelt , 143 N. Y. 120. ) The original Act did not take effect until June 30 , 1885 , the 20th day after its final passage . ( Matter of Howe , 112 N. Y. 100 , affirming 48 Hun 235 ...
Página 11
... ( Matter of McPherson , 104 N. Y. 306 ; Matter of Enston , 113 N. Y. 174 ; Matter of Vassar , 127 N. Y. 1. ) Estates vested before the passage of the Transfer Tax Act are not subject to the tax . ( Matter of Travis , 19 Misc . 393. ) The ...
... ( Matter of McPherson , 104 N. Y. 306 ; Matter of Enston , 113 N. Y. 174 ; Matter of Vassar , 127 N. Y. 1. ) Estates vested before the passage of the Transfer Tax Act are not subject to the tax . ( Matter of Travis , 19 Misc . 393. ) The ...
Página 12
... ( Matter of Forsyth , 10 Misc . 477. ) The words " such tax shall also be imposed when any such person or corporation becomes beneficially entitled , in possession or expectancy , to any property or the in- come thereof by any such ...
... ( Matter of Forsyth , 10 Misc . 477. ) The words " such tax shall also be imposed when any such person or corporation becomes beneficially entitled , in possession or expectancy , to any property or the in- come thereof by any such ...
Página 13
... ( Matter of Green , 7 App . Div . 339 . ) * When property is conveyed to a trust company to hold and manage during the life of the grantor , to pay the in- come thereof to him and to transfer the same after his death to the persons named ...
... ( Matter of Green , 7 App . Div . 339 . ) * When property is conveyed to a trust company to hold and manage during the life of the grantor , to pay the in- come thereof to him and to transfer the same after his death to the persons named ...
Página 14
... ( Matter of Livingston , 1 App . Div . 568 ; Matter of Sutton , 3 App . Div . 308. ) Although a clear equitable conversion is established by the testator's will , the tax cannot be assessed upon the succession to the equity of redemption ...
... ( Matter of Livingston , 1 App . Div . 568 ; Matter of Sutton , 3 App . Div . 308. ) Although a clear equitable conversion is established by the testator's will , the tax cannot be assessed upon the succession to the equity of redemption ...
Otras ediciones - Ver todas
The Law of Taxable Transfers, State of New York: Being Article X of Chapter ... H Noyes 1871-1929 Greene Sin vista previa disponible - 2016 |
The Law of Taxable Transfers, State of New York: Being Article X of Chapter ... Andrew J Nellis,H Noyes 1871-1929 Greene Sin vista previa disponible - 2016 |
Términos y frases comunes
14 Misc adopted children affirming Amended by Laws amount application appointed appraiser assessed bequest centum citation Collateral Inheritance county treasurer death determination devised Diary district attorney Enston Estate of Deceased executor exempt from taxation filed grantor hands on account Inheritance Tax interest therein intestacy intestate jurisdiction Justices law of taxable lawyers legacy legatees letters testamentary liable Matter of Astor Matter of Burr Matter of Davis Matter of Miller Matter of Moore Matter of Smith Matter of Vassar Matter of Westurn mutually acknowledged relation nonresident decedent notice Onondaga county paid passage payable payment person or corporation personal property possession proceedings property transferred re-enacted from Laws real property relation to Taxable residence Revised and re-enacted salary section two hundred statute surrogate SURROGATE'S COURT Tax Law Taxable Transfers thereof thereto tion transfer tax assistant transfer tax clerk treasurer or comptroller troller York city
Pasajes populares
Página 47 - ... may by order direct, of the time and place when he will appraise such 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; and he shall make report thereof and of such value in writing, to the said surrogate, together...
Página 73 - ... that the same is true of his own knowledge, except as to matters therein stated to be alleged upon information and belief, and that as to those matters he believes it to be true.
Página 64 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Página 12 - When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act.
Página 30 - Taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof cannot be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof.
Página 33 - Every executor, administrator or trustee shall have full power to sell so much of the property of the decedent as will enable him td pay such tax in the same manner as he might be entitled by law to do for the payment of the debts of the testator or intestate.
Página 66 - transfer," as used in this article, shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift, in the manner herein prescribed. The words
Página 46 - That any appraiser appointed by virtue of this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any other person liable to pay said tax or any portion thereof, shall be guilty of a misdemeanor...
Página 43 - The value of every future or limited estate income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the commissioner of insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum.
Página 44 - Where any property shall, after the passage of this act, be transferred subject to any charge, estate or interest, determinable by the death of any person, or at any period ascertainable only by reference to death, the increase of benefit accruing to any person or corporation upon the...