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" In estimating the value of any estate, or interest in property to the beneficial enjoyment or possession whereof there are persons or corporations presently entitled thereto, no allowance shall be made in respect of any contingent incumbrance thereon,... "
The Transfer Tax Law: Article 10, Chapter 62, Laws of New York 1909 ... - Page 43
by Guaranty Trust Company of New York, New York (State) - 1918 - 61 pages
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Acts of the Parliament of South Australia

South Australia - 1876 - 404 pages
...of a succession, no allowance shall be made in respect of any contingent incumbrance thereon ; but in the event of such incumbrance taking effect as an actual burden on the interest of the successor, he shall be entitled to a return of a proportionate amount of the...
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The Weekly Notes, Volume 37

Frederick Pollock - 1902 - 724 pages
...value of a succession, no allowance shall be made in respect of any contingent incumbrance thereon, but in the event of such incumbrance taking effect as an actual burden on the interest of the successor, he shall be entitled to the return of the proportionate amount of...
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Statutes of the United States Relating to Revenue, Commerce, Navigation, and ...

1868 - 988 pages
...allowance No allowance shall be made in respect of any contingent incumbrance thereon ; but incnmbrances; in the event of such incumbrance taking effect as an actual burden on the interest of the successor, lie shall be entitled to a return of a proportionate amount of the...
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Summary of the Law of Intestate Succession in Scotland: With a ..., Book 120

Peter Hay Cameron - 1884 - 556 pages
...value of a succession no allowance shall be made in respect of any contingent incumbrance thereon ; but in the event of such incumbrance taking effect as an actual burden on the interest of the successor, he shall be entitled to a return of a proportionate amount of the...
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Summary of the Law of Intestate Succession in Scotland: With a ..., Book 120

Peter Hay Cameron - 1884 - 556 pages
...value of a succession no allowance shall be made in respect of any contingent incumbrance thereon; but in the event of such incumbrance taking effect as an actual burden on the interest of the successor, he shall be entitled to a return of a proportionate amount of the...
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The New York Supplement, Volume 160

1916 - 1182 pages
...shall be made on account of any contingent Incumbrance thereon, nor on account of any contingency upon the happening of which the estate or property or some...therein might be abridged, defeated or diminished." The widow is presently entitled to the beneficial enjoyment of the entire residuary estate, but her...
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The New York Supplement, Volume 176

1919 - 1076 pages
...shall be made in respect of any contingent Ineumbrance thereon, nor in respect of any contingency upon the happening of which the estate or property or some part thereof or interest therein might bo abridged, defeated or diminished : Provided, however, that in the event of such incumbrance taking...
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Session Laws

Oklahoma - 1915 - 684 pages
...shall be made in respect of any contingent incumbrance thereon, not in respect of any contingency upon the happening of which the estate or property or some...the event of the abridgment, defeat or diminution of such estate or property or interest therein as aforesaid, a return shall be made to the person properly...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...

New York (State) - 1897 - 150 pages
...shall be made in respect of any contingent incumbrance thereon, nor in respect of any contingency upon the happening of which the estate or property or some...beneficiary, or in the event of the abridgment, defeat or dimination of said estate or property or interest therein as aforesaid, a return shall be made to the...
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Statutory Revision of the Laws of New York Affecting Banks, Banking and ...

Andrew Hamilton - 1898 - 460 pages
...shall be made in respect of any contingent incunibrance thereon, nor in respect of any contingency upon the happening of which the estate or property or some...or interest therein might be abridged, defeated or diminishe'l; provided, however, that in the event of such incumbrance taking effect as an actual burden...
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