The State Department Reports of the State of New York, Volumen33,Temas258-269

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J.B. Lyon Company, 1925
Decisions of the Public Service Commissions, Board of Claims, and Education Department; opinions of the Attorney-General; rulings of the Secretary of State, Comptroller, State Engineer, Commissioner of Agriculture, Superintendent of Banks, Superintendent of Insurance, Civil Service Commission, Conservation Commission, Commissioner of Excise and State Tax Commissioners, etc., etc.; and messages of the Governor.

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Página 714 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
Página 713 - The value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Página 23 - A deposit by one person of his own money, in his own name as trustee for another, standing alone, does not establish an irrevocable trust during the lifetime of the depositor. It is a tentative trust merely, revocable at will, until the depositor dies or completes the gift in his lifetime by some unequivocal act or declaration such as delivery of the passbook or notice to the beneficiary.
Página 718 - The tax imposed by subdivision (a) of this section shall be credited with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or Territory or the District of Columbia, in respect of any property included in the gross estate (not including any such taxes paid with respect to the estate of a person other than the decedent).
Página 628 - 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 182 - Act: and any person guilty of a violation of the provisions of this Act shall be deemed guilty of a misdemeanor and be liable to a fine not exceeding $100.
Página 713 - ... 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 293 - The unclassified service shall comprise all elective offices; all offices filled by election or appointment by the Legislature on joint ballot; all persons appointed by name in any statute; all legislative officers and employees...
Página 715 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Página 713 - 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...

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