A Treatise on the Law of Inheritance Taxation and the Federal Estate and Gift Taxes: With Statutes, Decisions and FormsMatthew Bender, 1925 - 1461 pages |
From inside the book
Results 1-5 of 75
Page xi
... ESTATE AND GIFT TAXES . A. DEVELOPMENT AND CONSTRUCTION . 1. General theory a . Fundamentally different from state ... residuary estate goes to charity . 4. Ultimate repeal probable ... a . Attitude of the president ... b . Resolutions ...
... ESTATE AND GIFT TAXES . A. DEVELOPMENT AND CONSTRUCTION . 1. General theory a . Fundamentally different from state ... residuary estate goes to charity . 4. Ultimate repeal probable ... a . Attitude of the president ... b . Resolutions ...
Page 1
... ESTATE AND GIFT TAXES . A. DEVELOPMENT AND CONSTRUCTION . 1. General theory a . Fundamentally different from state ... residuary estate goes to charity . 4. Ultimate repeal probable ......... .. a . Attitude of the president . b ...
... ESTATE AND GIFT TAXES . A. DEVELOPMENT AND CONSTRUCTION . 1. General theory a . Fundamentally different from state ... residuary estate goes to charity . 4. Ultimate repeal probable ......... .. a . Attitude of the president . b ...
Page 5
... estate before distribution , in other words , unless the testator otherwise ... residuary bequest fixed . ' d . STATE TAXES DISTINGUISHED . 99 The theory of ... ESTATE AND GIFT TAXES 5 States' taxes distinguished ............
... estate before distribution , in other words , unless the testator otherwise ... residuary bequest fixed . ' d . STATE TAXES DISTINGUISHED . 99 The theory of ... ESTATE AND GIFT TAXES 5 States' taxes distinguished ............
Page 13
... estate and not upon the transfer to beneficiaries , and for that reason is inhibited by the Federal Constitution ... residuary legatees . It is taken from the net estate before the distributive shares are deter- mined , rather than off ...
... estate and not upon the transfer to beneficiaries , and for that reason is inhibited by the Federal Constitution ... residuary legatees . It is taken from the net estate before the distributive shares are deter- mined , rather than off ...
Page 15
... residuary estate . " While the act provides for a just and equitable contribution it does not undertake to lay down any specific rule by which such a determination is to be made . Indeed , the act recognizes the right of the transferor ...
... residuary estate . " While the act provides for a just and equitable contribution it does not undertake to lay down any specific rule by which such a determination is to be made . Indeed , the act recognizes the right of the transferor ...
Contents
34 | |
35 | |
53 | |
54 | |
57 | |
58 | |
63 | |
64 | |
69 | |
73 | |
86 | |
153 | |
154 | |
156 | |
158 | |
182 | |
183 | |
185 | |
186 | |
190 | |
191 | |
242 | |
243 | |
244 | |
245 | |
246 | |
247 | |
309 | |
317 | |
323 | |
332 | |
346 | |
358 | |
367 | |
380 | |
394 | |
411 | |
423 | |
447 | |
460 | |
468 | |
521 | |
541 | |
642 | |
674 | |
767 | |
774 | |
792 | |
901 | |
963 | |
968 | |
1398 | |
1447 | |
Other editions - View all
Common terms and phrases
administration amended amount appeal application appraiser assessed assets beneficiary bequest bonds cent centum claim collector Commissioner Comptroller consideration in money contemplation of death contingent corporation county treasurer court date of death debts deceased decedent decedent's death deduction deed determined dollars domicile donor entitled estate exceeds estate tax executor exemption expenses fair consideration filed gift gift tax gifts inter vivos gross estate held included inheritance tax interest therein intestate jurisdiction legacy legatee liability lien Matter Misc money or money's money's worth mortgages notice paid payable payment personal property possession or enjoyment power of appointment prior purpose real estate real property received refund remainder remainderman resident residuary estate Revenue Act schedule statute subdivision Supp surrogate surrogate's court take effect tax commission tax imposed taxable taxation thereof tion Transfer Tax Law trust United YORK STATE Transfer