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" ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter... "
Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ... - Page 550
by Peter V. Ross - 1912 - 841 pages
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1916 - 804 pages
...conformity with the laws of this Commonwealth, any child to whom such decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided such relationship began at or before the child's fifteenth birthday and was continuous for said ten...
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...least ten years prior to such transfer or any child to whom such decedent for not less than ten year prior to such transfer stood in the mutually acknowledged...issue of such adopted or mutually acknowledged child, at the rate of one per centum of the clear market value of such interest in such property. 2. Where...
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The New York Supplement, Volume 108

1908 - 1310 pages
...value. This section was amended by section 221, c, 368, p. 829, of the Laws of 1905, by adding thereto : "Provided, however, such relationship began at or...and was continuous for said ten years thereafter, and provided also that the parents of such child shall be deceased when such relationship' commenced."...
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The New York Supplement, Volume 33

1895 - 1224 pages
...provision of section 2 of the above-mentioned act, claiming that the testator "for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent," and in support of that contention referring to the testimony given before the appraiser. The testimony...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...vendor, or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock; such...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...vendor, or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such...
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Session Laws

Oklahoma - 1915 - 684 pages
...or donor or to any child to whom any such drecedent. grantor, vendor or donor for not less than ten years prior to such transfer stood in the mutually...however, such relationship began at or before the child.s fifteenth. birthday, and was continuous for said ten years thereafter, or to any lineal descendant...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 107

New York (State). Supreme Court. Appellate Division - 1905 - 778 pages
...passes by any such transfer to * * * any child, to whom any such decedent * * * for not less than ten years prior to such transfer stood in the mutually...and was continuous for said ten years thereafter," unless the property be personal property of the value of $10,000 or more, in which case it is to be...
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The Tax Laws of the State of New York: Including the Tax Law of 1896, and ...

Robert Cushing Cumming - 1896 - 622 pages
...or vendor or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such...
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Laws of the State of New York, Volume 1

New York (State) - 1896 - 1294 pages
...or vendor or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedi lock, such...
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