TaxationAppleton, 1927 - 257 pages |
From inside the book
Results 1-5 of 100
Page 9
... cent of the gross life insurance premiums paid in the United States . One - twentieth of the amount now collected would defray the expenses of supervision and regulation of the business . This sum no one would be likely to claim an ...
... cent of the gross life insurance premiums paid in the United States . One - twentieth of the amount now collected would defray the expenses of supervision and regulation of the business . This sum no one would be likely to claim an ...
Page 10
... cent of their sacrifice is to be used for the benefit of the neglectful and wasteful . Since so many millions of policyholders are similarly affected one would think that they would rise in pro- test against these taxes . Such , however ...
... cent of their sacrifice is to be used for the benefit of the neglectful and wasteful . Since so many millions of policyholders are similarly affected one would think that they would rise in pro- test against these taxes . Such , however ...
Page 13
... cent . In the days of Augustus a tax of 5 per cent on all legacies above a certain value was collected to support veterans of the Roman army . England adopted an inheritance tax in 1780 and has continued one to the present time ...
... cent . In the days of Augustus a tax of 5 per cent on all legacies above a certain value was collected to support veterans of the Roman army . England adopted an inheritance tax in 1780 and has continued one to the present time ...
Page 19
... cent Per cent Alabama $ 770,920 26,687 3.46 96.54 Arizona 258,488 4,700 1.82 98.18 Arkansas 563,857 17,500 3.10 96.90 California 4,588,877 66,566 1.45 98.55 Colorado 642,687 40,884 6.36 93.64 Connecticut 5,176,462 54,336 1.05 98.95 ...
... cent Per cent Alabama $ 770,920 26,687 3.46 96.54 Arizona 258,488 4,700 1.82 98.18 Arkansas 563,857 17,500 3.10 96.90 California 4,588,877 66,566 1.45 98.55 Colorado 642,687 40,884 6.36 93.64 Connecticut 5,176,462 54,336 1.05 98.95 ...
Page 20
... cent Per cent Louisiana $ Maine 35,000 449,324 ** .... $ 12,066 2.69 97.81 Maryland 898,956 46,998 5.23 94.77 Massachusetts 2,960,445 122,583 4.14 95.86 Michigan 2,579,951 89,796 3.48 96.52 Minnesota 1,614,827 61,914 3.83 96.17 ...
... cent Per cent Louisiana $ Maine 35,000 449,324 ** .... $ 12,066 2.69 97.81 Maryland 898,956 46,998 5.23 94.77 Massachusetts 2,960,445 122,583 4.14 95.86 Michigan 2,579,951 89,796 3.48 96.52 Minnesota 1,614,827 61,914 3.83 96.17 ...
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Common terms and phrases
allowed each beneficiary amount in excess amounts received annual apply cash cent per annum chapter charitable classes of beneficiaries contemplation of death cost death duties decedent's deductible exemption Discount and Interest dividends donor effect in possession Endowment Policies entirely exempt estate tax law exceed exceeding executor February 28 Federal estate tax Federal income tax ficiaries gift grantor gross estate gross income gross taxable estate husband Illinois included income tax law inheritance tax law installments insurance companies Insurance payable insurance policies insurance proceeds interest therein intestate laws levied lineal descendant ment net estate Nonresident Decedents North Dakota payments Pennsylvania personal property policies paid policyholders premiums paid present value present worth Property Subject providing Rates of Tax real estate real property reported residuary estate specifically named beneficiary subject to tax surance tangible tax is imposed tax purposes taxable income taxation theory tion trust worth of $1
Popular passages
Page 125 - The amount of all bequests, legacies, devises, or transfers, to or for the use of the United States, any State, Territory, any political subdivision thereof, or the District of Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes...
Page 34 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Page 111 - States by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific; literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 205 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
Page 237 - ... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 237 - When the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, 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 237 - Whenever property is held in the jomt name« of two or more persons, or as tenante by the entirety, or is deposited in banks or other institutions or depositaries in the joint names of two or more persons and payable to either or the survivor, upon the death of one of such persons the right of the surviving...
Page 179 - ... father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Page 243 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 109 - ... for religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, or to the special fund for vocational rehabilitation...