 In estimating the value of any estate or interest in property, to the beneficial enjoyment or possession whereof there are persons or corporations presently entitled thereto, no allowance shall be made on account of any contingent incumbrance thereon,...  Oklahoma Tax Code - Page 295by Oklahoma - 1918 - 352 pagesFull view - About this book
 | Indiana - 1921 - 1060 pages
...except that the rate of interest for making such computation shall be five per centum per annum. 3. In estimating the value of any estate or interest...to the beneficial enjoyment or possession whereof [thereof] there are persons or corporations presently entitled thereto, no allowance shall be made... | |
 | 1854 - 570 pages
...reducing the annual value pro tanto of such real property. 35. In estimating the value of a succession, no allowance shall be made in respect of any contingent incumbrance thereon ; but in the event of such incumbrance taking effect as an actual burthen on the interest of the successor,... | |
 | South Australia - 1876 - 404 pages
...succeeiions to be calculated without regard to contingencies. 49. In estimating the value of a succession, no allowance shall be made in respect of any contingent incumbrance thereon ; but in the event of such incumbrance taking effect as an actual burden on the interest of the successor,... | |
 | Frederick Pollock - 1902 - 724 pages
...terms. Sect. 35 of the Succession-Duty Act provides that, " in estimating the value of a succession, no allowance shall be made in respect of any contingent incumbrance thereon, but in the event of such incumbrance taking effect as an actual burden on the interest of the successor,... | |
 | 1868 - 988 pages
...person having control of the funds. SEC. 140. That in estimating the value of a succession no allowance No allowance shall be made in respect of any contingent incumbrance thereon ; but incnmbrances; in the event of such incumbrance taking effect as an actual burden on the interest... | |
 | Peter Hay Cameron - 1884 - 556 pages
...reducing the annual value pro tanto of such real property. XXXV. In estimating the value of a succession no allowance shall be made in respect of any contingent incumbrance thereon ; but in the event of such incumbrance taking effect as an actual burden on the interest of the successor,... | |
 | Peter Hay Cameron - 1884 - 556 pages
...reducing the annual value pro tanto of such real property. XXXV. In estimating the value of a succession no allowance shall be made in respect of any contingent incumbrance thereon; but in the event of such incumbrance taking effect as an actual burden on the interest of the successor,... | |
 | 1919 - 1076 pages
...10 of the Tax Law, as amended by chapter 284 of the Laws of 1897, there is the following provision: "In estimating the value of any estate or Interest...allowance shall be made in respect of any contingent Ineumbrance thereon, nor in respect of any contingency upon the happening of which the estate or property... | |
 | 1916 - 1182 pages
...NY 266, 85 NE 59. This would seem to bring her interest within that part of section 230 which reads: "In estimating the value of any estate or Interest...presently entitled thereto, no allowance shall be made on account of any contingent Incumbrance thereon, nor on account of any contingency upon the happening... | |
 | Andrew Hamilton - 1898 - 460 pages
...companies, except that the rate of interest for making such computation shall be five per centum per annum. In estimating the value, of any estate or interest...allowance shall be made in respect of any contingent incunibrance thereon, nor in respect of any contingency upon the happening of which the estate or property... | |
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