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" The value of every future or limited estate income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the commissioner of insurance in ascertaining the... "
Annual Report of the Attorney General of the State of New York - Page 419
by New York (State). Attorney General's Office - 1908
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...appraised at its clear market value immediately upon the transfer or as soon thereafter as practicable. The value of every future or limited estate, income,...and standard of mortality, and value employed by the auditor of state in ascertaining the value of policies of life insurance companies except that the...
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The Southwestern Reporter, Volume 194

1917 - 1322 pages
...to which it Is liable. This section further provides for the determination of the value of— "every limited estate, income, interest or annuity dependent...being shall be determined by the rule, method and standards of mortality and value, which are employed by the superintendent of the insurance department...
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The New York Supplement, Volume 150

1915 - 1242 pages
...determinable upon lives were ascertainable by "deducting the value of the precedent estate, determined by the method and standard of mortality and value employed by the superintendent of insurance," and that the appraisal of the value of the expectant estate was not to be postponed under the provisions...
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Reports of Cases Determined by the Supreme Court of the State of ..., Volume 270

Missouri. Supreme Court - 1917 - 874 pages
...tax to which it is liable. This section further provides for the determination of the value of "every limited estate, income, interest or annuity dependent upon any life or lives in being by the rule, method and standards of mortality and value which are employed by the superintendent of...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...contin- J^ ofde'tue'rur<! gent or limited estate, income, interest or annuity dependent mination ot. upon any life or lives in being shall be determined...and standard of mortality and value employed by the commissioners of insurance in ascertaining the value 350 PUBLIC ACTS, 1893.— No. 205. of policies...
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Acts of the Legislature of the State of Michigan, Part 2

Michigan - 1893 - 648 pages
...wimen such value first became ascertainable. The value of every future or contin- Valne of future gent or limited estate, income, interest or annuity dependent ¿ upon any life or lives in being simall be determined by tire rule, method and standard of mortality and value employed by the commissioners...
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Michigan Law Journal, Volume 2

1893 - 498 pages
...transferred, and its " clear market value " cannot be fairly ascertained at the time of its transfer, it will be determined by the rule, method, and standard of mortality and value employed by the commissioners of insurance, except that the rate of interest for the computation shall be five (5)...
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The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ...

Benjamin Franklin Dos Passos - 1895 - 738 pages
...manner at the time when such value first became ascertainable. The value of every future or contingent or limited estate, income, interest, or annuity dependent...life or lives in being shall be determined by the rule,i87 method, and standard of mortality and value employed by the superintendent of insurance in...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 149

New York (State). Supreme Court. Appellate Division - 1912 - 1106 pages
...existed at the death of the testator. Hence, we think that when the statute says to the appraiser: "The value of every future or limited estate, income,...value employed by the Superintendent of Insurance," etc., it refers to a case where the future estate is then, at the time of the appraisal, dependent...
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The Laws of New York State Relating to General, Religious and Non-business ...

New York (State), Robert Cushing Cumming - 1896 - 352 pages
...munner at the time when such value first became aseertainable. The value of every future, or contingent or limited estate, income, interest or annuity dependent...value employed by the superintendent of insurance in as>»ertaining the value of policies of life insurance and annuities for the determination of liabilities...
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