The Law of Taxable Transfers, State of New York: Being Article X of Chapter 908, Laws of 1896, Known as the Tax Law and as Chapter XXIV of the General Laws, as Amended
M. Bender, 1901 - 204 pages
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...
H Noyes 1871-1929 Greene
No preview available - 2016
Action actual administrator adopted allowed amended amount appeal application appointment appraiser ascertained assessed association attorney authorized bequest bonds Chap charged claim collected comptroller corporation county treasurer Court death debts deceased decedent decisions deducted deed determination devise died direct distributive district dollars donor duty effect entitled erty executor exempt exempt from taxation expenses facts filed five fixed foreign held Heydecker's Gen'l Laws hundred hundred dollars income interest interest therein issue jurisdiction legacy legatee letters liable Matter ment Misc non-resident notice paid passage passing payment personal property portion possession present prior proceedings prop provisions real property received relation remainder resident reversing salary share statute Supp surrogate Surrogate's Court Tax Law Taxable Transfers thereof thereto thousand dollars tion transfer tax trust United York
Page 129 - ... made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 76 - ... and to do any act in relation thereto authorized by law to be done by a surrogate in other matters or proceedings coming within his jurisdiction; and if two or more surrogate's courts shall be entitled to exercise any such jurisdiction, the surrogate first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other surrogate.
Page 12 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases : 1.
Page 33 - 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 of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Page 67 - Every executor, administrator or trustee shall have full power to sell so much of the property of the decedent as will enable him to pay such tax in the same manner as he might be entitled by law to do for the payment of the debts of the testator or intestate.
Page 14 - ... shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure.
Page 84 - ... of the actual duration or extent of the estate or interest enjoyed. Such return of tax shall be made in the manner provided by section two hundred and twenty-five of this article.
Page 68 - If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value, thereof from the person entitled thereto. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this act, to any person until he shall have collected the tax thereon.
Page 56 - But no such corporation or association shall be entitled to such exemption if any officer, member or employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof except reasonable compensation for services in effecting one or more oi such purposes or as proper beneficiaries of its strictly charitable purposes...