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" ... made or Intended to take effect in possession or enjoyment after the death of the grantor... "
Annual Report of the Commissioners of Statutory Revision: Transmitted to the ... - Página 136
por New York (State) - 1896
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The Inheritance Tax Law of Georgia: As Amended by the General Assembly, 1919

Georgia - 1920 - 24 páginas
...property passes by the laws of inheritance or succession, by will, or by deed, grant or gift intended to take effect in possession or enjoyment after the death of the grantor or donor; to fix the rates of said tax; to provide for the lien of said tax, the payment of said tax,...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 324 páginas
...conveyance filed or recorded in his office, of any property, which appears to have been made or intended to take effect in possession or enjoyment after the death...vendee, and a description of the property transferred, which shall be immediately forwarded to the tax commission. (Thus am'd "by L. 1921, chap. 476, in effect...
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Taxation of Legacies and Successions in Massachusetts with Citations of ...

Massachusetts - 1921 - 66 páginas
...the death of the grantor. In order to bring a transfer by a trust deed, which is made or intended to take effect in possession or enjoyment after the death of the grantor, within the exception contained in St. 1909, c. 490, Part IV, § 1, of "cases of a bona fide purchase...
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Bulletin, Tema 23

Virginia. Dept. of Taxation - 1921 - 40 páginas
...case of a bona fide purchase for full consideration in money or money's worth) made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust" shall be subject to the tax. Property "within the jurisdiction of the...
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The Complete Law and Practice in the Probate Courts of Ohio ..., Volumen2

William Mahlon Rockel - 1922 - 1084 páginas
...the preceding six months, which appears to have been made in contemplation of death, or intended to take effect in possession or enjoyment after the death...vendee, and a description of the property transferred. [108 v. 1197.] § 2110. Accounts kept by county treasurer. § 5348-9. The county treasurer shall keep...
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Virginia Tax Laws, 1922: With Sections of the Code and Acts of ..., Volumen287

Virginia - 1922 - 350 páginas
...case of a bona fide purchase for full consideration in money or money's worth) -made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust, except to or for the use of (Class A) the husband, wife, lineal ancestor,...
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Minimizing Taxes ...

John Harold Sears - 1922 - 732 páginas
...deed, grant, bargain, sale, or gift made in contemplation of the death of the grantor, or intended to take effect in possession or enjoyment after the death of the grantor to any person or body politic or corporate, in trust or otherwise, is subject to an inheritance tax....
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volumen100

Oregon. Supreme Court, William Wallace Thayer, Joseph Gardner Wilson, Thomas Benton Odeneal, Julius Augustus Stratton, William Henry Holmes, Reuben S. Strahan, George Henry Burnett, Robert Graves Morrow, James W. Crawford, Frank A. Turner, Bellinger, Charles Byron - 1922 - 870 páginas
...of his or her estate made in contemplation of the death of the grantor, or bargainor, or intended to take effect in possession or enjoyment after the death of the grantor, bargainor or donor to any person or persons, or to any body or bodies, politic or corporate, in trust...
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Taxation in Massachusetts: A Treatise on the Assessment and Collection of ...

Philip Nichols - 1922 - 912 páginas
...income which were in existence at the time of the grantor's death is not taxable as a grant intended to take effect in possession or enjoyment after the death of the grantor, although the death of the grantor extinguished the possibility of a revocation of the trust. Page 625....
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Pollard's Supplement to the Code of Virginia, 1922: Containing All Statutes ...

Virginia - 1922 - 1356 páginas
...case of a bona fide purchase for full consideration in money or money's worth) made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust, except to or for the use of (class A) the husband, wife, lineal ancestor...
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