 | George Washington McElroy - 1909 - 820 páginas
...Subdivision 3 of section 1 of the Act of 1892 (now subdivision 5, section 220), which provides that " when any such person or corporation becomes beneficially...transfer, whether made before or after the passage of this act," relates to the instrument of transfer; and is meant to cover a case where, by the terms of such... | |
 | New York (State). Legislature. Assembly - 1910 - 1462 páginas
...grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death. 5. When any such person or corporation becomes beneficially...transfer, whether made before or after the passage of this chapter. 6. Whenever any person or corporation shall exercise a power of appointment derived from any... | |
 | Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - 1911 - 768 páginas
...grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act . . ." See also Estate of Brandreth, 169 NY 437, 62 NE 563. In Estate of Keeney, 194 NY 281, 87... | |
 | 1911 - 1318 páginas
...donor, or intended to take effect In possession or enjoyment at or after such death. (4) Such tax shall be Imposed when any such person or corporation becomes...transfer whether made before or after the passage of this act ; provided, that property or estates which have vested in such persons or corporations before this... | |
 | New York (State). State Board of Tax Commissioners - 1911 - 906 páginas
...or enjoyment at or after such death. ;j. When any such person or corporation becomes bene ficially entitled, in possession or expectancy, to any property...transfer whether made before or after the passage of this chapter. 6. Whenever any person or corporation shall exercise a power of 'appointment derived from... | |
 | California - 1911 - 1600 páginas
...becomes beneficially entitled in possession or expectancy to any property or the income therefrom, by any such transfer, whether made before or after the passage of this act. (4) Such taxes shall be and remain a lien upon the prop- Ta«»to erty passed or transferred until... | |
 | Arthur Walker Blakemore, Hugh Bancroft - 1912 - 1398 páginas
...grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per centum upon the clear market value of such property... | |
 | Peter V. Ross - 1912 - 926 páginas
...donor, or intended to take effect in po»session or enjoyment at or after such death. Such tax shall be imposed when any such person or corporation becomes...transfer whether made before or after the passage of this act; provided, that property or estates which have vested in such persons or corporations before this... | |
 | North Dakota. State Budget Board - 1912 - 228 páginas
...donor, or intended to take effect in possession or enjoyment at or after such death. 4. Such tax shall be imposed when any such person or corporation becomes...transfer whether made before or after the passage of this act; provided, that the property or estates which have vested in such persons or corporations before... | |
 | North Dakota. Tax Commission - 1912 - 234 páginas
...donor, or intended to take effect in possession or enjoyment at or after such death. 4. Such tax shall be imposed when any such person or corporation becomes...transfer whether made before or after the passage of this act; provided, that the property or estates which have vested in such persons or corporations before... | |
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... (Such tax shall be imposed) * When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act. 
