The Inheritance Tax Law: Containing All American Decisions and Existing StatutesBoston book Company, 1912 - 1376 páginas |
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Página 28
... possession and intention of keeping possession ceasing , the property which is founded upon such possession and intention ought also to cease of course . For , naturally speaking , the instant a man ceases to be , he ceases to have any ...
... possession and intention of keeping possession ceasing , the property which is founded upon such possession and intention ought also to cease of course . For , naturally speaking , the instant a man ceases to be , he ceases to have any ...
Página 86
... possession and en- joyment of the income before the death of the decedent . The same result is reached , of course , where the interests depend on two contemporaneous instruments construed together as one . " ' Where a grantor made a ...
... possession and en- joyment of the income before the death of the decedent . The same result is reached , of course , where the interests depend on two contemporaneous instruments construed together as one . " ' Where a grantor made a ...
Página 87
... possession or enjoyment after the death of the grantor , as the beneficiary could have no pos- session or enjoyment of the principal until after his death ; and the fact that she had possession and enjoyment of the income in his ...
... possession or enjoyment after the death of the grantor , as the beneficiary could have no pos- session or enjoyment of the principal until after his death ; and the fact that she had possession and enjoyment of the income in his ...
Página 93
... possession or en- joyment after the death of the grantor or donor . Here even if the title passed either mediately or immediately from testator , it did not take effect either in possession or enjoyment until after the death of the ...
... possession or en- joyment after the death of the grantor or donor . Here even if the title passed either mediately or immediately from testator , it did not take effect either in possession or enjoyment until after the death of the ...
Página 104
... possession or enjoyment at or after the death " of the donor , and was therefore subject to the inheritance tax under N. Y. St. 1892 , c . 399 , s . 1 , the trust deed being dated in September , 1892 , and the testator dying in 1898.4 1 ...
... possession or enjoyment at or after the death " of the donor , and was therefore subject to the inheritance tax under N. Y. St. 1892 , c . 399 , s . 1 , the trust deed being dated in September , 1892 , and the testator dying in 1898.4 1 ...
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Términos y frases comunes
administrator or trustee affirming amount annuity appeal apply appraiser approved assessed attorney beneficiaries bequest bond cent centum claim clear market value clerk collateral inheritance tax collection comptroller constitution contingent county treasurer court holds death debts deceased decedent deducted deed deposit determined devise domicile duty entitled executor filed fund gift gifts inter vivos grantor heirs hundred dollars income interest therein intestate laws Iowa judge jurisdiction legacy legatee legislature letters testamentary levied liable lien lineal descendant Massachusetts Minn Misc N. Y. App N. Y. Suppl non-resident paid party pass payment person or corporation person or persons personal property possession or enjoyment power of appointment probate court proceedings progressive tax proper county purpose real estate receipt remainder remainderman repealed resident statute subject to tax surrogate take effect tax imposed taxable testator died thereof thereto thousand dollars tion transfer tax vested wife
Pasajes populares
Página 378 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Página 435 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property...
Página 637 - Every subject of the Commonwealth ought to find a certain remedy, by having recourse to the laws, for all injuries or wrongs which he may receive in his person, property or character. He ought to obtain right and justice freely, and without being obliged to purchase it; completely, and without any denial; promptly, and without delay ; conformably to the laws.
Página 390 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Página 703 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Página 912 - If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value, thereof from the person entitled thereto.
Página 390 - After the passage of this act, all property which shall pass by will, or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of his death, which property or any part thereof, shall MATTER OF HENDRICKS. be within this state...
Página 307 - property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership...
Página 714 - ... to impose and levy proportional and reasonable assessments, rates and taxes upon all the inhabitants of and residents within the said State, and upon all estates within the same...
Página 838 - The times have been That, when the brains were out, the man would die, And there an end ; but now they rise again, With twenty mortal murders on their crowns, And push us from our stools.