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§ 1.
§ 2.
Various Forms of Tax.
§ 3.
TABLE OF CONTENTS.
CHAPTER I.
NATURE, BASIS, AND EXTENT OF TAX.
Meaning of Inheritance Tax,
Distinction Between Various Taxes.
§ 4.
§ 5.
§ 6.
Tax not Regarded as Charge on Property.
Tax Considered as Charge on Succession.
Other Concepts of Tax.
§ 7.
§ 8.
Basis of Right of State Legislature to Impose Tax.
Basis of Right of Congress to Impose Tax.
CHAPTER III.
INTERPRETATION OF STATUTES.
Statutes Adopted from Another State.
§ 33.
§ 34.
Statutes in Pari Materia.
PROPERTY AND SUCCESSIONS SUBJECT TO TAX.
§ 50. Property Liable to Tax, in General.
§ 51. Transfers Subject to Tax, in General.
Increase or Decrease of Estate After Death.
§ 52.
§ 71. Bequest in Discharge of Debt or Obligation.
§ 72. Advancements.
CHAPTER V.
POWERS OF APPOINTMENT.
§ 78. Creation of Power as Effecting Taxable Transfer.
§ 79. Exercise of Power as Effecting a Taxable Transfer.
§ 80. Constitutionality of Tax on Exercise of Power.
§ 81.
Acts Constituting an Exercise of Power.
§ 82. Change of Realty to Personalty by Equitable Conversion.
§ 83. Nonresidents-Situs of Property.
§ 84. Probate Court Having Jurisdiction.
§ 85. Rate of Taxation-Relationship of Parties.
§ 86. Time for Assessment of Tax.
CHAPTER VI.
LIFE ESTATES, REMAINDERS, AND CONTINGENT
INTERESTS.
§ 90. Life Estates and Annuities.
§ 91.
Vested Remainders.
§ 92.
§ 93.
§ 94.
Future and Contingent Estates-Earlier New York Rule.
Future and Contingent Estates-Later New York Rule,
Future Contingent Estates-Illinois Rule.
§ 95. Future Contingent Estates-Minnesota Rule.
§ 96. Future Contingent Estates-Pennsylvania Rule.
§ 97. Future Contingent Estates-Wisconsin Rule.
§ 98. Future Contingent Estates-Tennessee Rule.
§ 99. Future Contingent Estates-Massachusetts Rule.
Future Contingent Estates-United States Rule.
Person or Fund Liable for Tax.
§ 100.
§ 101.
§ 102.
Amount of Tax on Contingent Remainder.
§ 103. Law Governing Tax-Retrospective Statute.
CHAPTER VII.
TRANSFERS IN CONTEMPLATION OF OR TO TAKE
EFFECT UPON DEATH.
§ 110. Constitutionality of Statutes Imposing Tax.
§ 111. Purpose of Statutes.
§ 112. Intention of Donor or Grantor.
§ 113. Consideration for Transfer, in General.
§ 114. Consideration of Support of Grantor or Others.
§ 115. Consideration of Services.
§ 116. Situs of Property-Nonresidence.
§ 117.
§ 118.
Transfers in Contemplation of Death, in General.
Transfers in Contemplation of Death-Illustrations.
§ 119. Determination of Taxability of Transfer.
Gifts Inter Vivos or Causa Mortis.
Transfers to Take Effect at Death.
§ 120.
§ 121.
EXEMPTIONS FROM TAX.
130. Constitutionality of Exemptions.
§ 131. Interpretation of Exemptions.
§ 132. Retrospective Operation of Statute.
§ 145.
CHAPTER IX.
EXEMPTION OF CHARITIES.
Charitable Uses and Institutions, in General.
§ 146. Foreign Charitable Institutions, in General.
§ 147. Foreign Charities-Constitutionality of Discrimination.
§ 150.
§ 151.
Institutions for Support of the Aged or Indigent.
Hospitals and Infirmaries.
CHAPTER X.
CIRCUMSTANCES AFFECTING LIABILITY FOR TAX.
§ 158. Compromise of Will Contest or Litigation-Pennsylvania De-
cisions.
§ 159. Compromise of Will Contest-Illinois Decisions.
§ 160.
§ 161.
§ 162.
§ 163.
§ 164.
Compromise of Will Contest-New York Decisions.
Compromise of Will Contest-Iowa Decisions.
Compromise of Will Contest-Massachusetts Decisions.
Compromise of Will Contest-Other Decisions.
Renunciation or Waiver of Legacy.
§ 165. Compensation to Executor or Trustee.
195. Under Treaty With Italy-"Most Favored Nation" Clause.
§ 196. Under Treaty With Spain.
§ 197. Under Treaty With Norway and Sweden.