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 16
... legatee . ( Matter of Hoffman , 143 N. Y. 327 ; Matter of Westurn , 152 N. Y. 93. ) Five hundred dollars not exempt . The statute does not mean that taxable estates are exempt from taxation to the extent of $ 500 , but that only such ...
... legatee . ( Matter of Hoffman , 143 N. Y. 327 ; Matter of Westurn , 152 N. Y. 93. ) Five hundred dollars not exempt . The statute does not mean that taxable estates are exempt from taxation to the extent of $ 500 , but that only such ...
Page 17
... legatee is subject to the tax . ( Matter of Mills , 32 Misc . 493. ) Interest of decedent in co - partnership of which he was a member . The individual debts of a deceased member of co- partnership doing business in New York and in ...
... legatee is subject to the tax . ( Matter of Mills , 32 Misc . 493. ) Interest of decedent in co - partnership of which he was a member . The individual debts of a deceased member of co- partnership doing business in New York and in ...
Page 20
... legatee . ( Matter of Edson , 24 Misc . 356. ) Prop- erty bequeathed to a daughter by a mother , the lega- tee dying before the mother's estate has been admin- istered , the right of the legatee of the daughter to receive the legacy ...
... legatee . ( Matter of Edson , 24 Misc . 356. ) Prop- erty bequeathed to a daughter by a mother , the lega- tee dying before the mother's estate has been admin- istered , the right of the legatee of the daughter to receive the legacy ...
Page 25
... in contemplation of the death and a taxable transfer . The testatrix had , by her will made a few months previously , con- stituted the donees residuary legatees of practically the same property TAXABLE TRANSFERS . 25.
... in contemplation of the death and a taxable transfer . The testatrix had , by her will made a few months previously , con- stituted the donees residuary legatees of practically the same property TAXABLE TRANSFERS . 25.
Page 26
... legatees of practically the same property . ( Matter of Birdsall , 22 Misc . 180. ) Where the testimony of a donee is contradictory , the appraiser may not adopt that version of her story which is most favorable to the state ; and may ...
... legatees of practically the same property . ( Matter of Birdsall , 22 Misc . 180. ) Where the testimony of a donee is contradictory , the appraiser may not adopt that version of her story which is most favorable to the state ; and may ...
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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...