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" 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... "
Reports of Cases Determined by the Supreme Court of the State of Missouri - Página 551
por Missouri. Supreme Court - 1923
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Statutes Relating to Taxation in Force January 1, 1924: With Court Decisions ...

New Hampshire. State Tax Commission, New Hampshire - 1924 - 250 páginas
...to the immediate ownership or possession and enjoyment of such property shall be (deemed a transfer taxable under the provisions of this act in the same manner as though the whole property to which such transfer relates was owned by said parties as tenants in comrhon and had...
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California Superior Court Decisions: Notable Cases, Volumen1

California. Superior Courts - 1924 - 200 páginas
...to the immediate ownership or possession and enjoyment of such property shall be deemed a transfer taxable under the provisions of this Act in the same manner as though the whole property to which such transfer relates belonged absolutely to the deceased joint tenant or joint...
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The State Department Reports of the State of New York, Volumen33,Temas258-269

New York (State) - 1925 - 800 páginas
...to death, the increase accruing to any person or corporation upon the extinction or determination of such charge, estate or interest, shall be deemed a transfer of property taxable in the same manner as though the person or corporation beneficially entitled thereto had then acquired...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...to death, the increase accruing to any person or corporation upon the extinction or determination of such charge, estate or interest, shall be deemed a transfer of property taxable in the same manner as though the person or corporation beneficially entitled thereto had then acquired...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...to death, the increase accruing to any person or corporation upon the extinction or determination of such charge, estate or interest, shall be deemed a...transfer of property taxable under the provisions of this article in the same manner as though the person or corporation beneficially entitled thereto had then...
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The Taxation of Inheritance

William John Shultz - 1926 - 404 páginas
...power of appointment, whether the power be exercised or not exercised, [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 has been...
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Journal, Volumen1

Michigan. Legislature. Senate - 1927 - 736 páginas
...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen272

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1927 - 816 páginas
...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...
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Reports of the U.S. Board of Tax Appeals, Volumen17

United States. Board of Tax Appeals - 1930 - 1554 páginas
...either before or after the passage of this Act, suk'h appointment when made sfwH 6e 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...
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Trust Companies, Volumen44

1927 - 868 páginas
...either before or alter 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...
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