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 AmendedM. Bender, 1901 - 204 pages |
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Page 48
... duties as such , or permanently disabled , by impaired health from the performance of such duties , or over seventy - five years of age , and the personal property of such minister or priest , but the total amount of such exemption on ...
... duties as such , or permanently disabled , by impaired health from the performance of such duties , or over seventy - five years of age , and the personal property of such minister or priest , but the total amount of such exemption on ...
Page 69
... duty of his executors to pay the tax , or request the imposition thereof , as the case may be , upon remov . ing the property . ( Matter of Hubbard , 21 Misc . 566. ) ― § 225. Refund of tax erroneously paid . If any debts shall be ...
... duty of his executors to pay the tax , or request the imposition thereof , as the case may be , upon remov . ing the property . ( Matter of Hubbard , 21 Misc . 566. ) ― § 225. Refund of tax erroneously paid . If any debts shall be ...
Page 82
... duties as such appraiser , which bond shall be approved by the attor- ney - general and the state comptroller . The state comptroller shall retain out of any funds in his hands on account of said tax the following amounts : 1. A sum ...
... duties as such appraiser , which bond shall be approved by the attor- ney - general and the state comptroller . The state comptroller shall retain out of any funds in his hands on account of said tax the following amounts : 1. A sum ...
Page 90
... duty may be ministerial and nothing more . The rule , method and standard of mortality and value referred to in section 230 cannot be accurately stated . Section 84 of the Insurance Law , 3 Hey- decker's Gen'l Laws , 3141 , as amended ...
... duty may be ministerial and nothing more . The rule , method and standard of mortality and value referred to in section 230 cannot be accurately stated . Section 84 of the Insurance Law , 3 Hey- decker's Gen'l Laws , 3141 , as amended ...
Page 94
... duty , however , of apply- ing for appraisement is primarily on the executor . ( Fraser v . People , 6 Dem . 174. ) And the legatees need not be cited on such application . ( Matter of Astor , 20 Abb . N. C. 405. ) But the comptroller ...
... duty , however , of apply- ing for appraisement is primarily on the executor . ( Fraser v . People , 6 Dem . 174. ) And the legatees need not be cited on such application . ( Matter of Astor , 20 Abb . N. C. 405. ) But the comptroller ...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ... H Noyes 1871-1929 Greene No preview available - 2016 |
Common terms and phrases
28 Misc 31 Misc aff'g s. c. aforesaid amended by Laws amount appeal application ascer ascertained assessed beneficial interest beneficiaries bequest bonds centum Chap chapter 173 comptroller county treasurer death debts deceased decedent's deducted deed determination distributive share district attorney donor entitled erty executor exempt from taxation gifts inter vivos grantor Heydecker's Gen'l Laws hundred dollars income interest therein intestacy intestate jurisdiction LAW OF TAXABLE legatee letters testamentary liable lien Matter of Astor Matter of Vanderbilt Matter of Westurn non-resident decedent office of appraiser paid payment person or corporation person or persons personal estate personal property personalty possession or enjoyment proceedings prop provisions purposes real estate real property refund relation to Taxable remainder remainderman Rensselaer counties resident statute surrogate Surrogate's Court take effect tax imposed Tax Law Taxable Transfers thereof thereto thousand dollars tion transfer tax clerk troller trust York York county
Popular passages
Page 129 - ... made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 145 - ... that the same is true of his own knowledge, except as to matters therein stated to be alleged upon information and belief, and that as to those matters he believes it to be true.
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...