State and Local Taxation: International Conference Under the Auspices of the International Tax Association : Addresses and Proceedings, Volúmenes3-4

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International Tax Association, 1911

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Página 280 - transfer " as used in this act 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 194 - In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any...
Página 282 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Página 281 - 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 281 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Página 280 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Página 259 - No doubt it would be a great advantage to the country and to the individual states if principles of taxation could be agreed upon which did not contlict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided.
Página 235 - ... uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Página 161 - ... all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value.
Página 280 - estate" and " property " as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor...

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