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" Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made, shall be deemed a transfer taxable under the provisions... "
Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ... - Page 108
by Peter V. Ross - 1912 - 841 pages
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...surviving person or persons to the immediate ownership or possession and enjoyment of such property shall be deemed a transfer taxable under the provisions of this act in the same manner as though the whole property to which such transfer relates belonged absolutely to the deceased joint owner or joint...
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Public Documents of Massachusetts, Volume 2

Massachusetts - 1835 - 1576 pages
...— so that the said section as amended shall read as follows : — Section .'.. Whenever any person shall exercise a power of appointment, derived from...act, such appointment when made shall be deemed a disposition of property by the person exercising such power, taxable under section one, in the same...
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The New York Supplement, Volume 97

1906 - 1270 pages
...under consideration the state has enacted that, as a condition of exercising a power of appointment, it shall be "deemed a transfer taxable under the provisions...relates belonged absolutely to the donee of such power." In Matter of Dows' Estate, 167 NY 227, 231, 60 NE 439, 411, 52 LRA 433, 88 Am. St. Rep. 508, the court,...
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The New York Supplement, Volume 168

1918 - 1258 pages
...220, subd. 6, provided: "Whenever any person or corporation shall exercise a power of appoint' ment derived from any disposition of property made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this...
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Session Laws

Oklahoma - 1915 - 684 pages
...Administrator and Executor Held Transferee. Section 3. Whenever any person or corporation shall exercise power of appointment derived from any disposition...absolutely to the donee of such power, and had been transferred to such donee by will. Property for Reliirions, Charitable or Educational Purposes Exempt...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 66

New York (State). Supreme Court. Appellate Division - 1902 - 756 pages
...the Tax Law (Laws of 1896, chap. 908), as amended by chapter 284 of the Laws of 1897, providing, " Whenever any person or corporation shall exercise...deemed a transfer taxable under the provisions of this net in the same manner as though the property to which such appointment relates belonged absolutely...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 86

New York (State). Supreme Court. Appellate Division - 1903 - 766 pages
...Tax Law (Laws of 189fi. chap. 908), ns amended by chapter 284 of the Laws of 1897, which provides: " Whenever any person or corporation shall exercise...this act, such appointment when made shall be deemed u transfer taxable under the provisions of this a",t in ihe same manner as though the property to which...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...

New York (State) - 1897 - 150 pages
...extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase of benefit from...
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Statutory Revision of the Laws of New York Affecting Banks, Banking and ...

Andrew Hamilton - 1898 - 460 pages
...extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase of benefit from...
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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volume 27

New York (State). Courts - 1899 - 954 pages
...section 220 of chapter 908 of the Laws of 1896. This subdivision j>rovidcs, in part, as follows: " Whenever any person or corporation shall exercise...such appointment relates belonged absolutely to the donoe •of such power and had been bequeathed or devised by such donee by will." Under this provision...
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