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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... "
Journal - Página 647
por Michigan. Legislature. Senate - 1923
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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
...1897 added the following as a fifth subdivision to section 220 : "Whenever any person or corporation shall exercise a power of appointment derived from...donee of such power and had been bequeathed or devised by such donee by will ; and whenever any person or corporation possessing such power of appointment...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...power of appointment derived from any disposition of property, made either before or after the pasasge of this act, such appointment, when made, shall be...the donee of such power, and had been bequeathed or devise"! by such donee by will; and whenever any person or corporation possessing such a power of appointment...
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United States Supreme Court Reports, Volumen46

United States. Supreme Court - 1926 - 1260 páginas
...appointment, when made, shall be deemed a transfer taxable, under the provisions of this act, in the вате d. by such donee by will; and whenever any person or corporation possessing such a power of appointment...
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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
...intestate laws of the State shall be subject to a tax, and — " Whenever any person, or corporation shall exercise a power of appointment derived from...donee of such power and had been bequeathed or devised by such donee by will, and the rate shall be determined by the relationship between the beneficiary...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen276

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1928 - 722 páginas
...the year nineteen hundred and seven, and of all acts in amendment thereof and in addition thereto, in the same manner as though the property to which...of such power, and had been bequeathed or devised by the donee by will; and whenever any person possessing such a power of appointment so derived shall...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen276

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1928 - 722 páginas
...the year nineteen hundred and seven, and of all acts in amendment thereof and in addition thereto, in the same manner as though the property to which...of such power, and had been bequeathed or devised by the donee by will; and whenever any person possessing such a power of appointment so derived shall...
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Reports of the U.S. Board of Tax Appeals, Volumen17

United States. Board of Tax Appeals - 1930 - 1554 páginas
...of property made either before or after the passage of this Act, suk'h appointment when made sfwH 6e deemed a transfer taxable under the provisions of...donee of such power and had been bequeathed or devised by such donee by will. * • * (Italics ours.) Section 220 of the New York transfer tax statute in...
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Trust Companies, Volumen44

1927 - 868 páginas
...exercise the power of appointment derived from any disposition of property made either before or alter the passage of this Act, such appointment when made...donee of such power and had been bequeathed or devised by such donee by will, ..." Acting under payment of a tax computed upon the value of the property which...
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Digest of State Laws Relating to Inheritance and Estate ..., Volúmenes19-938

United States. Bureau of the Census - 1938 - 160 páginas
...from any disposition of property, such appointment, when made, is deemed a transfer taxable hereunder, in the same manner as though the property to which...donee of such power and had been bequeathed or devised by him by will; and whenever the possessor of such a power fails to exercise the same within the time...
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Trust Companies, Volumen41

1925 - 916 páginas
...power of appointment in the donee's estate shall l>e deemed a taxable transfer in the same manner as if the property to which such appointment relates belonged...of such power, and had been bequeathed or devised by such donee by will. Held : That the Items in question should not be deducted, and that the order...
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