The Transfer Tax Law of the State of New York: Being Sections 220 to 245, Both Inclusive, of Chapter 60 of the Consolidated Laws as Amended and in Effect June 1, 1909, with Annotations and References and a Complete Table of Cases and Forms, Together with an Appendix Containing the Full Text of the Decedent Estate Law, Constituting Chapter 13 of the Consolidated Laws as Amended to June 1, 1909George Washington McElroy M. Bender, 1909 - 765 pages |
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Page xxiii
... LIMITATIONS MUTUALLY ACKNOWLEDGED RELATIONSHIP - OF PARENT AND CHILD - TAXABLE PERSONS- " SPECIFIC- ALLY EXEMPTED . " PAR . 283. Exceptions and limitations .... 271 274 285. Limitations to the one per cent . class . 274 284. The general ...
... LIMITATIONS MUTUALLY ACKNOWLEDGED RELATIONSHIP - OF PARENT AND CHILD - TAXABLE PERSONS- " SPECIFIC- ALLY EXEMPTED . " PAR . 283. Exceptions and limitations .... 271 274 285. Limitations to the one per cent . class . 274 284. The general ...
Page xxiv
... Limitations to the five per cent . class .... 275 287 . 288 . .... Agreement between the heirs as to distribution of estate does not affect the rate of taxation ..... Taxable persons 277 ... 277 289 . 277 The value of the whole estate ...
... Limitations to the five per cent . class .... 275 287 . 288 . .... Agreement between the heirs as to distribution of estate does not affect the rate of taxation ..... Taxable persons 277 ... 277 289 . 277 The value of the whole estate ...
Page xxvii
... limitation to enforce payment does not ap- ply 336 ...... 384 . Neither the two nor six - year limitation apply to this statute 336 385 . 386 . Limitations prescribed by section 282 of the Tax Law .. 337 Only applies to bona fide ...
... limitation to enforce payment does not ap- ply 336 ...... 384 . Neither the two nor six - year limitation apply to this statute 336 385 . 386 . Limitations prescribed by section 282 of the Tax Law .. 337 Only applies to bona fide ...
Page xxxii
... limitation ..... Where possession of remainder depends upon remainder- man surviving the life tenant , tax will be assessed at the highest rate ... 532 . 533. Where decree of court in another State is a bar .. 534 . Appraiser taking fee ...
... limitation ..... Where possession of remainder depends upon remainder- man surviving the life tenant , tax will be assessed at the highest rate ... 532 . 533. Where decree of court in another State is a bar .. 534 . Appraiser taking fee ...
Page xxxv
... limitation 498 607. Claims , etc. , not allowed expenses of unnecessary action .... 498 608 . When debt not allowed ... 499 609. When commissions not to be deducted ... 499 610 . Counsel fees - when not allowed .... 499 611 . Sum paid ...
... limitation 498 607. Claims , etc. , not allowed expenses of unnecessary action .... 498 608 . When debt not allowed ... 499 609. When commissions not to be deducted ... 499 610 . Counsel fees - when not allowed .... 499 611 . Sum paid ...
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Common terms and phrases
affd affirmed amended amount Appellate Division apply appraiser assessing assets bank beneficiary Benjamin Hart bequest bonds cent Chap chapter 368 child Comptroller contemplation of death Cooksey county treasurer court held Court of Appeals daughter debts dece deceased decedent's death decision deposit depositor determined donor effect April effect June entitled erty executor exempt father gift causa mortis gift inter vivos grantor husband imposed income inheritance tax intended interest intestate issue jurisdiction Kings county legacy legatee liability Matter ment Misc N. Y. Law Journal nephew nieces nonresident decedent paid payable payment personal property power of appointment prior prop provisions real estate real property refund remainder resident residuary estate section 220 share statute supra Surrogate's take effect taxable transfer taxation taxing order thereof thereto tion Transfer Tax Law transfer tax proceedings trust deed trust fund vested widow wife York county
Popular passages
Page 63 - A deposit by one person of his own money, in his own name as trustee for another, standing alone, does not establish an irrevocable trust during the lifetime of the depositor. It is a tentative trust merely, revocable at will, until the depositor dies or completes the gift in his lifetime by some unequivocal act or declaration, such as delivery of the pass book or notice to the beneficiary.
Page 41 - When the transfer is oy will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Page 169 - Future estates are either vested or contingent. They are vested, when there is a person in being, who would have an immediate right to the possession of the lands, upon the ceasing of the intermediate or precedent estate.
Page 666 - March 1, 1914, leaving a last will and testament which was duly admitted to probate in the superior court of the county of Los Angeles.
Page 543 - An appeal authorized by this title, must be taken, within thirty days after service, upon the attorney for the appellant, of a copy of the judgment or order appealed from, and a written notice of the entry thereof.
Page 391 - He shall, at such time and place, appraise the same at its fair market value, as herein prescribed, and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof; and he shall make report thereof and of such value in writing, to the said surrogate, together with the depositions of the witnesses examined, and such other facts in relation...
Page 364 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the state comptroller or the treasurer of the proper county on the transfer thereof.
Page 101 - When the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, or within its jurisdiction, by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death.
Page 393 - When property is transferred in trust or otherwise and the rights, interests or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon...
Page 659 - The people of the State of New York, by the Grace of God, Free and Independent...