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" ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure,... "
Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ... - Page 111
by Peter V. Ross - 1912 - 841 pages
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Public Documents of Massachusetts, Volume 2

Massachusetts - 1835 - 1576 pages
...the persons '.iereby becoming entitled to the possession or enjoyment of the property to which rich power related had succeeded thereto by a will of the donee of the power failing to ewrcise such power, taking effect at the time of such omission or failure. Collection Agencies. In...
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The Supreme Court Reporter, Volume 22

1902 - 988 pages
...deemed * to take place to the extent of such omissions « or failure, in the same manner as*though the persons or corporations thereby becoming entitled...taking effect at the time of such omission or failure." [Laws of 1897, chap. 284.] This enactment became a law on April 1«, 1897. David Dows, Sr., died March...
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The Northeastern Reporter, Volume 119

1918 - 1142 pages
...shall be deemed to take place, to the extent of omission or failure to exercise a power of appointment, as though the persons or corporations thereby becoming...the possession or enjoyment of the property to which the power related had succeeded thereto by a will of the donee of the power failing to exercise it,...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 138

New York (State). Supreme Court. Appellate Division - 1910 - 1076 pages
...though the persons or corporations thereby becoming entitled to App. Div.] First Department, June, 1910. the possession or enjoyment of the property to which...taking effect at the time of such omission or failure." ((Ten. Laws, chap. 24 [Laws of 189(5, chap. 908], § 220, subd. 5, added by Laws of 189T, chap. 284,...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...

New York (State) - 1897 - 150 pages
...provisions of this act shall be deemed to take place to the extent of such omissions or failure, in the same manner as though the persons or corporations...taking effect at the time of such omission or failure. five per centum upon the clear market value of such property, except as otherwise prescribed in the...
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Laws of the State of New York, Volume 2

New York (State) - 1897 - 996 pages
...provisions of this act shall be deemed to take place to the extent of such omissions or failure, in the same manner as though the persons or corporations...taking effect at the time of such omission or failure. 6. The tax imposed thereby shall be at the rate of five per centum upon the clear market value of such...
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Statutory Revision of the Laws of New York Affecting Banks, Banking and ...

Andrew Hamilton - 1898 - 460 pages
...provisions of this act shall be deemed to take place to the extent of such omissions or failure, in the same manner as though the persons or corporations...failing to exercise such power, taking effect at the lime of such omission or failure. 6. The tax imposed thereby shall be at the rate of five per centum...
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General Laws of New York: Containing All Amendments to the Close ..., Volume 2

New York (State) - 1900 - 846 pages
...provisions of this act shall be deemed to take place to the extent of such omissions or failure, in the same manner as though the persons or corporations...taking effect at the time of such omission or failure. 6. The tax imposed thereby shall be at the rate of five per centum upon the clear market value of such...
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The Tax Law of the State of New York: Being L. 1896, Chapter 908, Entitled ...

New York (State) - 1901 - 182 pages
...provisions of this act shall be deemed to take place to the extent of such omissions or failure, in the same manner as though the persons or corporations...taking effect at the time of such omission or failure. 6. The tax imposed thereby shall be at the rate of five per centum upon the clear market value of such...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...

Harry Noyes Greene - 1901 - 220 pages
...provisions of this act shall be deemed to take place to the extent of such omissions or failure, in the same manner as though the persons or corporations...related had succeeded thereto by a will of the donee erf the power failing to exercise such power, taking effect at the time of such omission or failure....
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