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" When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged... "
Oklahoma Tax Code - Page 296
by Oklahoma - 1918 - 352 pages
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 274

Illinois. Supreme Court - 1917 - 722 pages
...inheritance tax which should be assessed. Section 25 provides that when property is transferred or limited in trust or otherwise, and the rights, interests or estates of the transferees or beneficiaries are dependent upon contingencies or conditions whereby they may be wholly or in part...
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The Laws of Wisconsin

Wisconsin - 1943 - 1142 pages
...dower. SECTION 11. 72.75 Section 4 (2) (e) of the statutes is created to read : 72.75 Section 4 (2) (e) When property is transferred in trust or otherwise...rights, interests or estates of the transferees are not ascertainable under this section, and are dependent upon contingencies or conditions whereby they...
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The New York Supplement, Volume 80

1903 - 1338 pages
...estate, is section 230 of the tax law, as amended by chapter 76 of the Laws of 1899, to the effect that "when property is transferred in trust or otherwise,...extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...
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The New York Supplement, Volume 89

1904 - 1246 pages
...following provision : "When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies...extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happenings of any of the said contingencies or conditions,...
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The New York Supplement, Volume 159

1916 - 1216 pages
...court of record. [2] Section 230 provides that where property is transferred in trust and the rights of the transferees are dependent upon contingencies or conditions whereby they may be defeated, a tax shall be imposed upon such transfer at the highest rate which upon the happening of...
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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volume 84

New York (State). Courts - 1914 - 822 pages
...Matter of Roosevelt, 143 NY 120. In 1899 the Tax Law was amended by adding the following provision: " When property is transferred in trust or otherwise,...extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...
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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volume 34

New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - 1901 - 942 pages
...things as follows : " When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or Surrogate's Court, New York County, April, 1901. [Vol. 34. in part created, defeated, extended or abridged,...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 86

New York (State). Supreme Court. Appellate Division - 1903 - 766 pages
...bequeathed in trust for their benefit, it cannot fairly be said that their rights, interests or estates are dependent upon contingencies or conditions whereby...or in part created, defeated, extended or abridged. Their right, interest and estate in the share or money set apart in truat for each is absolute, and...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 132

New York (State). Supreme Court. Appellate Division - 1909 - 1088 pages
...person has appeared and no such person has been found to be in existence. There has been no transfer " dependent upon contingencies or conditions whereby...in part created, defeated, extended or abridged." Matter of VandcrUU (172 K Y. 69) had relation to a trust estate in which the ultimate beneficiaries...
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Laws of the State of New York, Volume 1

New York (State) - 1899 - 936 pages
...interests is derived. When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies...extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...
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