 | Oberlin Historical and Improvement Organization, Ohio - 1920 - 664 páginas
...follows : "When, upon any succession, the rights, interests, or estates of the successors are dependent upon contingencies or conditions whereby they may be wholly or in part * * * defeated, if abridged, a tax shall be imposed upon such successions at the highest rate which,... | |
 | New York (State) - 1921 - 324 páginas
...transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may...contingencies or conditions, would be possible under the provision.1? of this article, and such tax so imposed shall be due and payable forthwith by the executors... | |
 | Colorado - 1921 - 1032 páginas
...beneficiaries are dependent upon Tran.ter. <ucontingencies or conditions whereby they may be ?ontienneen"?°9n wholly or in part created, defeated, extended or abridged,...transfer at the highest rate which, on the happening of . , ,. . •,.,• , , Highest t« upon any of the said contingencies or conditions, would such tr»n.fer... | |
 | Mark Boothby Dunnell - 1922 - 1024 páginas
...transferred in trust or otherwise, and the rights, interest or estates of the transferee are dependent upon contingencies or conditions whereby they may...the highest rate which, on the happening of any of said contingencies or conditions, would be possible under the provisions of this act, and such tax... | |
 | New York (State). Supreme Court. Appellate Division - 1922 - 1112 páginas
...transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may...imposed upon said transfer at the highest rate which, on *Now Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62), § 230, as amd. — [REP. First Department,... | |
 | 1922 - 1218 páginas
...transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may...shall be imposed upon said transfer at the highest raty which, on the happening of any of the said contingencies or conditions, would be possible under... | |
 | Arizona - 1922 - 452 páginas
...transferred in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies or conditions whereby they may...extended or abridged, a tax shall be imposed upon such transfer at the lowest rate which, on the happening of any of the said contingencies or conditions,... | |
 | William Mahlon Rockel - 1922 - 1084 páginas
...5343. When, upon any succession, the rights, interests, or estates of the successors are dependent upon contingencies or conditions whereby they may...or in part created, defeated, extended or abridged, Tax at highest rate. A tax shall be imposed upon such successions at the highest rate which, on the... | |
 | National Tax Association - 1924 - 628 páginas
...decedent certain contingent remainders were created. A tax was imposed on the value of the remainders at the highest rate, which, on the happening of any of the contingencies, would be possible under the statute, which amounted to $4,609.52. Had the contingencies... | |
 | New Hampshire. State Tax Commission, New Hampshire - 1924 - 250 páginas
...state treasurer shall assess and collect the tax upon such remainder at the highest rate and amount, which, on the happening of any of the said contingencies or conditions, or by the exercise of such discretion, would be possible under .the provisions of section 1, and .the... | |
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When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged... 
