... value when the persons entitled thereto shall come into the beneficial enjoyment or possession thereof, without diminution for or on account of any valuation theretofore made of the particular estates for purposes of taxation, upon which said estates... Documents of the Senate of the State of New York - Page 158by New York (State). Legislature. Senate - 1915Full view - About this book
| 1903 - 1258 pages
..."estates in expectancy, which are contingent or defeasible, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited." Chapter 76 of the Laws of 1899, which became a law March I4th of that year, in amending section 230,... | |
| 1916 - 1182 pages
...are contingent or defeasible shall be appraised nt their full, undiminished value when the persona entitled thereto shall come into the beneficial enjoyment...said estates in expectancy may have been limited." Laws of 1897, p. 154. cases see same topic & KEY-NUMBER In all Key-Numbered Digests & Indeiei Had this... | |
| 1916 - 1264 pages
...where the taxation thereof has been held In abeyance, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...valuation theretofore made of the particular estates for the purpose of taxation, upon which said estates in expectancy may have been limited." This case seems... | |
| 1915 - 1304 pages
...shall be appraised at their full, undimiuished value when the persons entitled thereto shall come into beneficial enjoyment or possession thereof, without...valuation theretofore made of the particular estates for the purpose of taxation, upon which said estates in expectancy may have been limited." Under this statute... | |
| 1908 - 1288 pages
...437. As to the fourth objection: It is provided in section 230 of the law of taxable transfers that: "Where an estate for life or for years can be divested by the act or omission pf the legatee or devisee, It shall be taxed as If there were no possibility c>f such divesting." As... | |
| Oklahoma - 1907 - 824 pages
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| New York (State). Supreme Court. Appellate Division - 1916 - 1136 pages
...where the taxation thereof has been held in abeyance, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited." This case seems to fall directly within the purview of this statute. The taxation of the remainder... | |
| New York (State) - 1897 - 150 pages
...Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or... | |
| New York (State) - 1897 - 996 pages
...shall be appraised at their full, undiminished value when the persons entitled thereto shall coone into the beneficial enjoyment or possession thereof,...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or... | |
| Andrew Hamilton - 1898 - 460 pages
...Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or... | |
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