| 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,... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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,... | |
| 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.... | |
| 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... | |
| 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.... | |
| 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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